are these part of EBIT?
(1) Dividends received from Available-for-sale securities
(2) Dividends received from trading securities
(3) Reqalized gains from Available-for-sale securities
(4) Realized gains from trading securities
Ebit is operating income, held for trading securites are those which is bought with the intention for making profit near terms, and most probably its the operating course of business. S changes in trading securities effect ebit.
We include 1,2,4 in the income statement, Because any realised gain will be added in income statement.
anything above net income and before interest and tax is EBIT?