That loss is not counting a further goodwill impairment charge of an as-yet to be determined amount.

FORBES: Psst. Want Wachovia?

If you were counting on that loss to offset gains you made this year, however, you need to make sure to play by the rules.

FORBES: Magazine Article

Coca-Cola follows the policy of director Warren Buffett in counting option grants as part of profit and loss.

FORBES: Expensing Options

Those exceptions include not counting money spend on youth and training academies as a loss, and - in certain circumstances - allowing clubs to deduct the wages paid to players on pre-June 2010 contracts.

BBC: Premier League clubs 'can meet Uefa financial rules'