Definition: Current operating performance concept

Category: Globalisation

When earnings are measured on the basis of this concept, such earnings consist of income from normal enterprise operations before non-recurring items (such as write-offs) and capital gains and losses are accounted for. http://ec.europa.eu/eurostat/ramon/statmanuals/files/OECD_Handbook on_Eco_Glob_Indicators.pdf
Source:
Organization for Economic Cooperation and Development (OECD), "Measuring Globalisation. OECD Handbook on Economic Globalisation Indicators (2005 Edition)", Paris, 2005
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