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Appendix II - Model income statements
| ACCOUNT NOS. | OPERATIONS | NOTES | 200X |
|---|---|---|---|
| Total liabilities and equity (a + b + c) | |||
| a. Continuing operations | |||
| 700, 701, 702, 703, 704, (706), (708), (709) | 1. Net turnover | ||
| 705 | a. From sales | ||
| b. From services | |||
| (6930), 71*, 7930 | 2. Increase (decrease) in finished goods and work-in-process inventory | ||
| 73 | 3. Own work capitalized | ||
| (600), 6060, 6080, 6090, 610* | 4. Supplies | ||
| (601), (602), 6061, 6062, 6081, 6082, 6091, 6092, 611*, 612*, (607), (6931) | a. Consumption of merchandise | ||
| (6932), (6933), 7931, 7932, 7933 | b. Consumption of raw materials and other consumables | ||
| c. Work done by other companies | |||
| d. Impairment of merchandise, raw materials and other supplies | |||
| 75 | 5. Other operating income | ||
| 740, 747 | a. Ancillary and other current operating income | ||
| b. Operating grants transferred to income for the year | |||
| 6. Staff costs | |||
| (642), (643), (649) | a. Wages, salaries and similar expenses | ||
| (644), (6457), 7950, 7957 | b. Social security and other costs | ||
| c. Provisions | |||
| (62) | 7. Other operating expenses | ||
| (631), (634), 636, 639 | a. Outside services | ||
| (650), (694), (695), 794, 7954 | b. Taxes other than income tax | ||
| (651), (659) | c. Losses, impairment and increase (decrease) in operating provisions | ||
| d. Other current operating expenses | |||
| (68) | 8. Other current operating expenses | ||
| 746 | 9. Government and other grants related to tangible fixed assets | ||
| 7951, 7952, 7955, 7956 | 10 Excess provisions | ||
| (690), (691), (692), 790, 791, 792 (670), (671), (672), 770, 771, 772 | 11. Impairment and gain (loss) on disposal of fixed assets | ||
| a. Asset impairment and losses | |||
| b. Gain (loss) on disposals and other | |||
| 774; (NECA7.ª 6) | 12. Negative diference from business combinations | ||
| (678), 778;(NECA 7.ª 9) | 13. Other gains (losses) | ||
| 7600,7601 | 14. Financial income | ||
| 7602, 7603 | a. From equity investments | ||
| 7610, 7611, 76200, 76201, 76210, 76211 | a1. In group companies and associates | ||
| 7612, 7613, 76202, 76203, 76212, 76213, 767, 769 | a2. In other companies | ||
| 746; (NECA 7.ª 4) | b. From marketable securities and other financial instruments | ||
| b1. Of group companies and associates | |||
| b2. Of other companies | |||
| c. Subsidies, donations and legacies of a financial nature | |||
| (6610), (6611), (6615), (6620),(6621), (6640), (6641), (6650),(6651) (6654) | 15. Financial expenses | ||
| (6655) | a. For debts to group companies and associates | ||
| (6612), (6613), (6617), (6618),(6622), (6623), (6624), (6642), (6643) | b. For debts to other companies | ||
| (6652),(6653), (6656), (6657), (669) | c. For updating of provisions | ||
| (660) | |||
| (6630), (6631), (6633), 7630, 7631, 7633 | 16. Change in fair value of nancial instruments | ||
| (6632), 7632 | a. Financial assets held for trading and others | ||
| b. Credited (charged) to profit (loss) for the year for avialable for sale financial assets | |||
| (668), 768 | 17. Exchange diferences | ||
| (696), (697), (698), (699), 796, 797, 798, 799 | 18. Impairment and gain (loss) on disposal of nancial instruments | ||
| (666), (667), (673), (675), 766, 773, 775 | a. Impairments and losses | ||
| b. Gain (loss) on disposals and others | |||
| 19. Other financial income and expenses | |||
| a. Inclusion of borrowing costs in assets | |||
| b. Financial revenues from arrangements with creditors | |||
| c. Other financial revenues and expenses | |||
| a.2. Net financial income (14 + 15 + 16 + 17 + 18 + 19) | |||
| a.3. Profit (loss) before taxes (a.1+a.2) | |||
| (6300)*, 6301*, (633), 638 | 20. Income tax | ||
| a.4. Profit (loss) for the period from continuing operations (a.3+20) | |||
| 21. Profit (loss) for the year from discontinued operations, net of taxes | |||
| a.5. Profit (loss) for the year (a.4. + 21) | |||
*May be positive or negative.