For example, selling an asset (whose market value is high but book value is low) to create non-operatingprofit that offsets operating loss.
比方说，出售资产(市值高而账面价值低)来创造非营业利润以抵消营业损失。
2
Adjusting for non-operating items, including the $7.7 billion charge, replacement cost profit was $5.5 billion, up 18% on the year-ago quarter, and topping the consensus forecast of $4.6 billion.
The company, which today reported a 3 percent decline in net income to 105.3 million francs, also said non-GAAP operatingprofit is likely to be below this year's level.