Profit and loss selector this_year Balance balance Expenses bg_pl_expenses balance aggregation bg_pl_expenses_total_costs.balance + bg_pl_expenses_10.balance + bg_pl_expenses_11.balance + bg_pl_expenses_12.balance normal Decrease in production stocks and work in progress bg_pl_expenses_1 account_id balance domain sum_if_pos normal Costs for raw materials and external services bg_pl_expenses_2 account_id balance account_codes 601 + 602 Costs for staff bg_pl_expenses_3 account_id balance account_codes 604 + 605 Depreciation and impairment expenses bg_pl_expenses_4 balance aggregation bg_pl_expenses_4_1.balance + bg_pl_expenses_4_2.balance normal Amortization and impairment losses on property, plant and equipment and intangible assets bg_pl_expenses_4_1 account_id balance account_codes 603 + 631 Impairment losses on current assets bg_pl_expenses_4_2 account_id balance account_codes 632 Other costs bg_pl_expenses_5 balance aggregation bg_pl_expenses_5_1.balance + bg_pl_expenses_5_2.balance + bg_pl_expenses_5_3.balance + bg_pl_expenses_5_4.balance + bg_pl_expenses_5_5.balance + bg_pl_expenses_5_6.balance + bg_pl_expenses_5_7.balance + bg_pl_expenses_5_8.balance + bg_pl_expenses_5_9.balance normal Provisions bg_pl_expenses_5_1 account_id balance account_codes 607 Expenses from subsequent valuations of assets bg_pl_expenses_5_2 account_id balance account_codes 608 Other expenses bg_pl_expenses_5_3 account_id balance account_codes 609 Other operating expenses bg_pl_expenses_5_4 account_id balance account_codes 614 + 615 + 616 + 617 + 618 Deferred expenses bg_pl_expenses_5_5 account_id balance account_codes 65 Direct insurance expenses bg_pl_expenses_5_6 account_id balance account_codes 66 Passive reinsurance expenses bg_pl_expenses_5_7 account_id balance account_codes 67 Active reinsurance expenses bg_pl_expenses_5_8 account_id balance account_codes 68 Extraordinary expenses bg_pl_expenses_5_9 account_id balance account_codes 69 Total operating expenses bg_pl_expenses_total_operating balance aggregation bg_pl_expenses_1.balance + bg_pl_expenses_2.balance + bg_pl_expenses_3.balance + bg_pl_expenses_4.balance + bg_pl_expenses_5.balance normal Total financial costs bg_pl_expenses_total_financial account_id balance account_codes 62 Profit from ordinary activities bg_pl_expenses_8 balance aggregation bg_pl_income_total_revenue.balance - bg_pl_expenses_total_costs.balance if_above(BGN(0)) normal Total costs bg_pl_expenses_total_costs balance aggregation bg_pl_expenses_total_operating.balance + bg_pl_expenses_total_financial.balance normal Accounting profit bg_pl_expenses_9 balance aggregation bg_pl_income_total_revenue.balance - bg_pl_expenses_total_costs.balance if_above(BGN(0)) normal Income tax expense bg_pl_expenses_10 account_id balance account_codes 606452 + 606454 + 6060 Other taxes, alternative to the corporate tax bg_pl_expenses_11 account_id balance account_codes 606451 + 606459 Profit bg_pl_expenses_12 balance aggregation bg_pl_expenses_9.balance - bg_pl_expenses_10.balance - bg_pl_expenses_11.balance if_above(BGN(0)) normal Income bg_pl_income balance aggregation bg_pl_income_total_revenue.balance + bg_pl_income_10.balance normal Net sales revenue bg_pl_income_1 account_id -702 - 703 - 701 Increase in inventories and work in progress bg_pl_income_2 balance domain -sum_if_neg normal Expenses for acquisition of assets in a business way bg_pl_income_3 account_id -613 Other income bg_pl_income_4 balance aggregation bg_pl_income_4_1.balance + bg_pl_income_4_2.balance normal Income from sales revenue bg_pl_income_4_1 account_id -709 - 707 - 705 - 704 - 706 Income from non-profit bg_pl_income_4_2 account_id -71 Total operating income bg_pl_income_total_operating balance aggregation bg_pl_income_1.balance + bg_pl_income_2.balance + bg_pl_income_3.balance + bg_pl_income_4.balance normal Financial income bg_pl_income_5 account_id -72 Other interest and financial income bg_pl_income_6 balance aggregation bg_pl_income_6_1.balance + bg_pl_income_6_2.balance + bg_pl_income_6_3.balance + bg_pl_income_6_4.balance + bg_pl_income_6_5.balance + bg_pl_income_6_6.balance normal Income from recovered impairment losses bg_pl_income_6_1 account_id -73 Deferred income and financing bg_pl_income_6_2 account_id -75 Income from direct insurance bg_pl_income_6_3 account_id -76 Income from passive reinsurance bg_pl_income_6_4 account_id -77 Income from active reinsurance bg_pl_income_6_5 account_id -78 Extraordinary income bg_pl_income_6_6 account_id -79 Total financial income bg_pl_income_total_financial balance aggregation bg_pl_income_5.balance + bg_pl_income_6.balance normal Loss from ordinary activities bg_pl_income_8 balance aggregation bg_pl_expenses_total_costs.balance - bg_pl_income_total_revenue.balance if_above(BGN(0)) normal Total revenue bg_pl_income_total_revenue balance aggregation bg_pl_income_total_operating.balance + bg_pl_income_total_financial.balance normal Accounting loss bg_pl_income_9 balance aggregation bg_pl_expenses_total_costs.balance - bg_pl_income_total_revenue.balance if_above(BGN(0)) normal Loss bg_pl_income_10 balance aggregation bg_pl_income_9.balance + bg_pl_expenses_10.balance + bg_pl_expenses_11.balance - bg_pl_expenses_9.balance if_above(BGN(0)) normal Profit and loss account_report