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Appendix II - Model income statements

ACCOUNT NOS.OPERATIONSNOTES200X
Total liabilities and equity (a + b + c)
a. Continuing operations
700, 701, 702, 703, 704, (706), (708), (709)1. Net turnover
705a. From sales
b. From services
(6930), 71*, 79302. Increase (decrease) in finished goods and work-in-process inventory
733. 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, 7933b. Consumption of raw materials and other consumables
c. Work done by other companies
d. Impairment of merchandise, raw materials and other supplies
755. Other operating income
740, 747a. 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, 7957b. Social security and other costs
c. Provisions
(62)7. Other operating expenses
(631), (634), 636, 639a. Outside services
(650), (694), (695), 794, 7954b. 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
7469. Government and other grants related to tangible fixed assets
7951, 7952, 7955, 795610 Excess provisions
(690), (691), (692), 790, 791, 792 (670), (671), (672), 770, 771, 77211. 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)
7600,760114. Financial income
7602, 7603a. From equity investments
7610, 7611, 76200, 76201, 76210, 76211a1. In group companies and associates
7612, 7613, 76202, 76203, 76212, 76213, 767, 769a2. 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, 763316. Change in fair value of nancial instruments
(6632), 7632a. Financial assets held for trading and others
b. Credited (charged) to profit (loss) for the year for avialable for sale financial assets
(668), 76817. Exchange diferences
(696), (697), (698), (699), 796, 797, 798, 79918. Impairment and gain (loss) on disposal of nancial instruments
(666), (667), (673), (675), 766, 773, 775a. 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), 63820. 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.