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Appendix II - Income statements for the year ended __202X

ACCOUNT NOS.NOTE(Debit) Credit
202X202X-1
A. CONTINUING OPERATIONS
1. Net turnover
700, 701, 702, 703, 704, (706), (708), (709)a. Sales
705b. Provisions services
(6930), 71, 79302. Change in inventories of finished products and work in progress
733. In-house work performed on property, plant and equipment.
4. Procurement:
(600), 6060, 6080, 6090, 610a. 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, 7933d. Impairment of goods held for resale, raw materials and other supplies.
5. Other operating revenues
75a. Non-core and other current operating revenues
740, 747b. 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, 7957c. Provisions
7. Other operating expenses
(62)a. Other general and administrative expenses
(631), (634), 636, 639b. Taxes
(650), (694), (695), 794, 7954c. Losses, impairment and increase (decrease) in operating provisions
(651), (659)d. Other general and administrative expenses
(68)8. Depreciation/amortization of fixed assets
7469. Imputation of subsidies related to non-financial fixed assets and others
7951, 7952, 7955, 795610. 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, 772b. 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
7600,7601a1. In group companies and associates
7602, 7603a2. In third parties
b. From negotiable securities and other financial instruments
7610, 7611, 76200, 76201, 76210, 76211b1. From group companies and associates
7612, 7613, 76202, 76203, 76212, 76213, 767, 769b2. 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, 7633a. Fair value through profit and loss
(6632), 7632b. Transfer of fair value adjustments through changes in equity.
(668), 76815. Exchange differences
16. Impairment and gains/(losses) on disposals of financial instruments
(696), (697), (698), (699), 796, 797, 798, 799a. Impairment and losses
(666), (667), (673), (675), 766, 773, 775b. 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.