If a corporation is engaged in business belonging to more than one industries, the corporation is classified in its main industry. For example, if a corporation in a fisheries industry is also engaged in business belonging to food manufacturing and real estate industries, the corporation's numbers related to business of all of these industries are reported in agriculture, forestry and fisheries industry.
When a corporation has more than one business terms in a year
and net profit is reported in a business term and net loss is reported in the
other business term, the net profit is not offset by the net loss, and the net
profit is recorded in the corresponding business term in the column of profitable
corporation and the net loss is recorded in the corresponding business term in
the column of unprofitable corporation.
If a corporation has more than one business terms and net profit is reported only in one business term, this corporation is counted as profitable corporation.