+

Appendix II. Model income statements

Appendix II

MODEL INCOME STATEMENTS FOR THE YEAR ENDED __ 200X)

ACCOUNT NOS. OPERATIONS NOTES 200X
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)
a.1. Profit (loss) of exploitation (1+2+3+4+5+6+7+8+9+10+11+12+13)
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..