11.   These office buildings are maintained in such condition that their value does not diminish and the cost of maintenance is charged to operating profit.

12.   Our overall operating profit has increased by some seventy percent over the same period last year.

13.   The difference between operating profit and profit before tax is of course made up of interest on non-operating items.

14.   Operating pre-tax profits were reduced.

15.   Up to two thirds of the operating profits of owner-managed companies goes on interest payments, it is claimed today.

16.   All units reported increased operating profit.

17.   Although it still reports net losses, Xerox is enjoying operating profits.

18.   Although MCA has consistently made operating profits, analysts believe it could be better managed.

19.   Analysts said the one-time gains made in the year to March that boosted operating profit are not an indication of underlying growth in the company.

20.   Analysts calculate that Disney films with strong characters can generate operating profits that are three to four times beyond the box office revenues in America.