Appendix II Income statements for the year ended __202X
| ACCOUNT NOS. | NOTE | (Debit) Credit | |
|---|---|---|---|
| 202X | 202X-1 | ||
| A. CONTINUING OPERATIONS | |||
| 1. Net turnover | |||
| 700, 701, 702, 703, 704, (706), (708), (709) | a. Sales | ||
| 705 | b. Provisions services | ||
| (6930), 71, 7930 | 2. Change in inventories of finished products and work in progress | ||
| 73 | 3. In-house work performed on property, plant and equipment. | ||
| 4. Procurement: | |||
| (600), 6060, 6080, 6090, 610 | a. Goods purchased for resale sold | ||
| (601), (602), 6061, 6062, 6081, 6082, 6091, 6092, 611, 612 | b. Cost of raw materials and other consumables used. | ||
| (607) | c. Work performed by other companies. | ||
| (6931), (6932), (6933), 7931, 7932, 7933 | d. Impairment of goods held for resale, raw materials and other supplies. | ||
| 5. Other operating revenues | |||
| 75 | a. Non-core and other current operating revenues | ||
| 740, 747 | b. Operating subsidies taken to income for the year | ||
| 6. Staff costs | |||
| (640), (641), (6450) | a. Wages, salaries and similar expenses | ||
| (642), (643), (649) | b. Social security and other costs | ||
| (644), (6457), 7950, 7957 | c. Provisions | ||
| 7. Other operating expenses | |||
| (62) | a. Other general and administrative expenses | ||
| (631), (634), 636, 639 | b. Taxes | ||
| (650), (694), (695), 794, 7954 | c. Losses, impairment and increase (decrease) in operating provisions | ||
| (651), (659) | d. Other general and administrative expenses | ||
| (68) | 8. Depreciation/amortization of fixed assets | ||
| 746 | 9. Imputation of subsidies related to non-financial fixed assets and others | ||
| 7951, 7952, 7955, 7956 | 10. Over-provisions | ||
| 11. Impairment and gains (losses) on disposal of fixed assets | |||
| (690), (691), (692), 790, 791, 792 | a. Impairment and losses. | ||
| (670), (671), (672), 770, 771, 772 | b. Gains/(losses) on disposals and other. | ||
| A.1) PROFIT/LOSS FROM OPERATIONS (1+2+3+4+5+6+7+8+9+10+11) | |||
| 12. Finance income | |||
| a. From shares in equity instruments | |||
| 7600,7601 | a1. In group companies and associates | ||
| 7602, 7603 | a2. In third parties | ||
| b. From negotiable securities and other financial instruments | |||
| 7610, 7611, 76200, 76201, 76210, 76211 | b1. From group companies and associates | ||
| 7612, 7613, 76202, 76203, 76212, 76213, 767, 769 | b2. From third parties | ||
| 13. Financial expenses | |||
| (6610), (6611), (6615), (6620),(6621), (6640), (6641), (6650),(6651) (6654), (6655) | a. On payables to group companies and associates | ||
| (6612), (6613), (6617),(6618), (6622), (6623), | b. On payables to third parties | ||
| (6624), (6642), (6643),(6652), (6653), (6656), (6657), (669) | |||
| (660) | c. On restatement of provisions | ||
| 14. Changes in fair value of financial instruments | |||
| (6630), (6631), (6633), 7630, 7631, 7633 | a. Fair value through profit and loss | ||
| (6632), 7632 | b. Transfer of fair value adjustments through changes in equity. | ||
| (668), 768 | 15. Exchange differences | ||
| 16. Impairment and gains/(losses) on disposals of financial instruments | |||
| (696), (697), (698), (699), 796, 797, 798, 799 | a. Impairment and losses | ||
| (666), (667), (673), (675), 766, 773, 775 | b. Gains/(losses) on disposals and other | ||
| A.2. FINANCIAL INCOME/EXPENSE (12+13+14+15+16) | |||
| A.3.INCOME/EXPENSE BEFORE TAXES (A.1+A.2) | |||
| (6300), 6301, (633), (638) | 17. Income tax | ||
| A.4.INCOME/LOSS FOR THE YEAR FROM CONTINUING OPERATIONS (A.3+17) | |||
| B. DISCONTINUED OPERATIONS | |||
| 18. Income/loss for the year on discontinued operations net of taxes. | |||
| A.5. INCOME/LOSS FOR THE YEAR (A.4+18) | |||
(*) May be positive or negative
* Chart of accounts approved by Royal Decree 1514/2007 of November 16, 2007 approving the Spanish National Chart of Accounts, version in force as from January 31, 2021.
