Profit and Loss Statement

“A” (by total costs method

01. Net domestic sales
02. Net external sales
I. Total sales (revenues) (01+02)
03. Variations in self-manufactured stocks
04. Own work capitalized
II. Own performance capitalized (+03+04)
III. Other income
including: loss in value marked back
05. Raw materials and consumables
06. Contracted services
07. Other service activities
08. Original cost of goods sold
09. Value of services sold (intermediated)
IV. Material costs (05+06+07+08+09)
10. Wages and salaries
11. Other employee benefits
12. Contributions on wages and salaries
V. Staff costs (10+11+12)
VI. Depreciation
VII. Other operating charges
including: loss in value
A. Income from operations (I+II+III-IV-V-VI-VII)
13. Dividends and profit-sharing (received or due)
including: from affiliated undertakings
14. Capital gains on investments
including: from affiliated undertakings
15. Interest and capital gains on financial investments
including: from affiliated undertakings
16. Other interest and similar income (received or due)
including: from affiliated undertakings
17. Other income from financial transactions
VIII. Income from financial transactions (13+14+15+16+17)
18. Losses on financial investments
including: to affiliated undertakings
19. Interest payable and similar charges
including: to affiliated undertakings
20. Losses on shares, securities and bank deposits
21. Other expenses on financial transactions
IX. Expenses on financial transactions (18+19+20+21)
B. Profit or loss from financial transactions (VIII-IX)
C. Profit or loss of ordinary activities (+A+B)
X. Extraordinary income
XI. Extraordinary expenses
D. Extraordinary profit or loss (X-XI)
E. Income before taxes (+C+D)
XII. Tax payable
F. Profit after taxes (+E-XII)
22. Profit reserves used for dividends and profit-sharing
23. Dividends and profit-sharing paid (payable)
G. Profit or loss for the year (+F+22-23)

****************************************************

“B” (by turnover costs method)

01. Net domestic sales
02. Net external sales
I. Total sales (revenues) (01+02)
03. Prime cost of sales accounted
04. Original cost of goods sold
05. Value of services sold (intermediated)
II. Direct cost of sales (03+04+05)
III. Net income from sales (I-II)
06. Sales and marketing costs
07. Administration costs
08. Other general overhead
IV. Indirect costs of sales (06+07+08)
V. Other income
including: loss in value marked back
VI. Other operating charges
including: loss in value
A. Income from operations (+III-IV+V-VI)
13. Dividends and profit-sharing (received or due)
including: from affiliated undertakings
14. Capital gains on investments
including: from affiliated undertakings
15. Interest and capital gains on financial investments
including: from affiliated undertakings
16. Other interest and similar income (received or due)
including: from affiliated undertakings
17. Other income from financial transactions
VIII. Income from financial transactions (13+14+15+16+17)
18. Losses on financial investments
including: to affiliated undertakings
19. Interest payable and similar charges
including: to affiliated undertakings
20. Losses on shares, securities and bank deposits
21. Other expenses on financial transactions
IX. Expenses on financial transactions (18+19+20+21)
B. Profit or loss from financial transactions (VIII-IX)
C. Profit or loss of ordinary activities (+A+B)
X. Extraordinary income
XI. Extraordinary expenses
D. Extraordinary profit or loss (X-XI)
E. Income before taxes (+C+D)
XII. Tax payable
F. Profit after taxes (+E-XII)
22. Profit reserves used for dividends and profit-sharing
23. Dividends and profit-sharing paid (payable)
G. Profit or loss for the year (+F+22-23)
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