Unless otherwise defined, the operating business success; in the case of banks, measured by adjusting the result – i.e. the profit or loss determined in accordance with cost accounting principles – essentially for gains and losses on disposals, write-downs and changes in the market price of investments. – See operating profit, profit, hurdle rate, net cash provided by operating activities. – Cf. Deutsche Bundesbank Monthly Report of September 2005, pp. 24 f. (p. 25: overview by banking group), pp. 42 f. (individual items since 1996) and the update of statistical data in the respective September report of the Deutsche Bundesbank.
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