IMB - Intermediate management balances selector Balance balance Value Added IV (I+II-III) 0 l10n_fr_imb_IV balance aggregation l10n_fr_imb_I.balance + l10n_fr_imb_II.balance - l10n_fr_imb_III.balance normal Trade margin (I) l10n_fr_imb_I balance aggregation l10n_fr_imb_1.balance - l10n_fr_imb_2.balance normal Sale of goods l10n_fr_imb_1 account_id balance account_codes -7097 - 707 normal Purchase cost of goods sold l10n_fr_imb_2 account_id balance account_codes 607 + 608 + 6097 + 6037 normal Production for the year (II) l10n_fr_imb_II balance aggregation l10n_fr_imb_3.balance + l10n_fr_imb_4.balance + l10n_fr_imb_5.balance normal Production sold l10n_fr_imb_3 account_id balance account_codes -70\(700,707,709) - 7091 - 7092 - 7094 - 7095 - 7096 - 7098 - 73 normal Stocked production l10n_fr_imb_4 account_id balance account_codes -713 normal Capitalized production l10n_fr_imb_5 account_id balance account_codes -72 normal Consumption during the year from third parties (III) l10n_fr_imb_III account_id balance account_codes 60\(600,603,607,608,6097) + 6031 + 6032 + 61 + 62 normal Gross operating surplus V (IV+a-b-c) 0 l10n_fr_imb_V balance aggregation l10n_fr_imb_IV.balance + l10n_fr_imb_a.balance - l10n_fr_imb_b.balance - l10n_fr_imb_c.balance normal Operating subsidies (a) l10n_fr_imb_a account_id balance account_codes -74 normal Taxes and similar payments (b) l10n_fr_imb_b account_id balance account_codes 63 normal Personnel costs (c) l10n_fr_imb_c account_id balance account_codes 64 normal Operating result VI (V+d+e+f-g-h) 0 l10n_fr_imb_VI balance aggregation l10n_fr_imb_V.balance + l10n_fr_imb_d.balance + l10n_fr_imb_e.balance + l10n_fr_imb_f.balance - l10n_fr_imb_g.balance - l10n_fr_imb_h.balance normal Other operating income (d) l10n_fr_imb_d account_id balance account_codes -75\(755) normal Reversals of depreciations and operating provisions (e) l10n_fr_imb_e account_id balance account_codes -781 normal Operating expense transfers (f) l10n_fr_imb_f account_id balance account_codes -791 normal Amortization, depreciation and operating provisions (g) l10n_fr_imb_g account_id balance account_codes 681 normal Other expenses (h) l10n_fr_imb_h account_id balance account_codes 65\(655) normal Current result before tax VII (VI+i+j-k-l) 0 l10n_fr_imb_VII balance aggregation l10n_fr_imb_VI.balance + l10n_fr_imb_i.balance + l10n_fr_imb_j.balance - l10n_fr_imb_k.balance - l10n_fr_imb_l.balance normal Share of profit on joint operations (i) l10n_fr_imb_i account_id balance account_codes -755 normal Financial income (j) l10n_fr_imb_j account_id balance account_codes -76 -786 - 796 normal Share of profit from joint operations (k) l10n_fr_imb_k account_id balance account_codes 655 normal Financial charges (l) l10n_fr_imb_l account_id balance account_codes 66 + 686 normal Extraordinary result VIII (m-n) 0 l10n_fr_imb_VIII balance aggregation l10n_fr_imb_m.balance - l10n_fr_imb_n.balance normal Extraordinary income (m) l10n_fr_imb_m account_id balance account_codes -77 - 787 - 797 normal Exceptional expenses (n) l10n_fr_imb_n account_id balance account_codes 67 + 687 normal Result for the year IX (VII+VIII-o-p) 0 l10n_fr_imb_IX balance aggregation l10n_fr_imb_VII.balance + l10n_fr_imb_VIII.balance - l10n_fr_imb_o.balance - l10n_fr_imb_p.balance normal Employee participation (o) l10n_fr_imb_o account_id balance account_codes 691 normal Income tax (p) l10n_fr_imb_p account_id balance account_codes 695 + 696 + 697 + 698 + 699 normal