Zynga earns more in after-tax operating profit than its cost of capital and that is a big turnaround from 2009.

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Operating pre-tax profit in the wealth management business was the highest in the bank's history, said Mr Gorman.

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This is the measure of output (taken as operating profit after tax and some other adjustments) less input (taken as the annual rental charge on the total capital employed, both debt and equity).

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Its 31% increase in net income in the fourth quarter resulted primarily from higher operating profit, a pre-tax gain for the sale of its 18% ownership in the Game Show Network, and a lower effective tax rate.

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Sony said operating profit -- earnings before tax, depreciation and other adjustments -- would probably remain static this year at Y230bn, even as its sales increase by an expected 10 per cent thanks in part to more advantageous exchange rates.

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These non-GAAP measures include non-GAAP gross profit, non-GAAP gross margin, non-GAAP operating expenses, non-GAAP income tax expense, non-GAAP net income, non-GAAP net income, or earnings, per share, and free cash flow.

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