Bottom line may refer to:

The Bottom is the capital and largest town of the island of Saba, the Caribbean Netherlands, and is the first stop on the way from Saba's Port in Fort Bay towards the rest of the island. It has approximately 500 inhabitants of the total 1,424 islanders.

The Bottom is home to the government offices, a hospital, a nursing home, a sports field, three churches, a library, various shops and the Saba University School of Medicine. The Bottom is also home to the Saba Carnival which is held once a year during the summer, as well as Saba Day in December.

As capital of the island, The Bottom hosts a number of events throughout the year. During the summer the 'Saba Carnival' is held here. It's a parade full of colour accompanied with the music of steel drums and local artists. It is a highly anticipated event on the Saban calendar as most of the island meets together to dance, sing and enjoy the festival. The Saba Carnival usually lasts for a few days in which the island rotates around this town.

Another event held in the Bottom is 'Saba Day'. This is the national day of the island in which all offices, schools and stores are closed. The island celebrates its diversity and culture through various activities and parades. The Bottom holds host to a concert at the sports field where local and other Caribbean artists come to perform. There are fishing competitions at sea, drawing competitions for children etc.

Net income in accounting is an entity's income minus expenses for an accounting period. It is computed as the residual of all revenues and gains over all expenses and losses for the period, and has also been defined as the net increase in stockholder's equity that results from a company's operations. In the context of the presentation of financial statements, the IFRS Foundation defines net income as synonymous with profit and loss.

Net income is a distinct accounting concept from profit. Profit is a term that "means different things to different people", and different line items in a financial statement may carry the term "profit", such as gross profit and profit before tax. In contrast, net income is a precisely defined term in accounting.

Net income can be distributed among holders of common stock as a dividend or held by the firm as an addition to retained earnings. As profit and earnings are used synonymously for income (also depending on UK and US usage), net earnings and net profit are commonly found as synonyms for net income. Often, the term income is substituted for net income, yet this is not preferred due to the possible ambiguity. Net income is informally called the bottom line because it is typically found on the last line of a company's income statement (a related term is top line, meaning revenue, which forms the first line of the account statement).

Hugh Hendry is a Scottish fund manager at Eclectica Asset Management. He has become prominent in the United Kingdom for his commentary on the financial crisis.

Born in 1969 in Glasgow, Scotland, Hendry graduated from Strathclyde University in 1990 with a BA in economics and finance. It has been reported that he was the first non-Oxbridge graduate to get a job at the prestigious Edinburgh investment management firm, Baillie Gifford. However, this is not true - the firm started to recruit from other universities in the late 1980s. A number of Baillie Gifford's current partners who joined the firm prior to Hugh are graduates of Edinburgh, Dundee and Bristol.

Hendry has been referred to as "the most high-profile Scot in the controversial (Hedge Fund) sector."

Hendry has recently gained notoriety for railing against government bailouts and moral hazard in interviews and round-robin discussions. On an episode of the BBC’s Newsnight program aired on May 26, 2010, Hendry was featured along with Gillian Tett of Financial Times and Jeffrey Sachs of Columbia University. Hendry responded to a question from host Jeremy Paxman about the current European economic situation and the possibility of a Greek sovereign debt default with the comment, "I would recommend you panic".

Julie Cox (born on 24 April 1973 in Ely, England, United Kingdom^{[dubious – discuss]}) is an English actress perhaps best known for her role as Princess Irulan in the Sci Fi Channel's 2000 Dune miniseries and its 2003 follow-up, Children of Dune.

She was born to a father who worked as an engineer in the oil business, and a mother of Irish and Scottish ancestry who died when she was a child.

In 2007, Cox was the female lead in The Riddle alongside Vinnie Jones, Sir Derek Jacobi, and Vanessa Redgrave. Cox starred in The Oxford Murders (2008) with Elijah Wood and John Hurt and in Second in Command (2006) with Jean-Claude Van Damme. In 1999, she appeared as Giulietta in the film adaptation of Alegría. One of her earliest roles was the Childlike Empress in the 1994 film The NeverEnding Story III. Also Cox played the character Sophie Aronnax in a remake of "20,000 Leagues under the Sea" in 1997.

Julie Cox is the latest companion of the Eighth Doctor in the Big Finish Productions of Doctor Who audio dramas portraying a young Mary Shelley.