Profit and loss selector Balance balance Income statement MT_income_statement 0 balance aggregation MT_income_period.balance - MT_retained_earnings.balance Net Income or loss for the period MT_income_period balance aggregation MT_result_after_tax.balance - MT_extraordinary.balance Net income or loss on ordinary activities after tax MT_result_after_tax balance aggregation - MT_current_provision.balance - MT_deferred_provision.balance + MT_result_before_tax.balance Current tax provision MT_current_provision balance account_codes 706 Deferred tax provision MT_deferred_provision balance account_codes 708 Net income or loss on ordinary activities before tax MT_result_before_tax balance aggregation MT_revenue.balance - MT_cost_sale.balance - MT_operating_expense.balance Revenue MT_revenue balance aggregation MT_sale_goods_services.balance + MT_income_invest.balance + MT_commission_income.balance +MT_rental_income.balance + MT_amount_non_profit.balance + MT_realised_gains_loss.balance + MT_other_income.balance Sale of goods and rendering of services MT_sale_goods_services account_id balance account_codes -50 Income from Investments MT_income_invest account_id balance account_codes -51\(519) Commission Income MT_commission_income account_id balance account_codes -519 Rental Income MT_rental_income account_id balance account_codes -520 Amounts received by non-profit making organisations [NPOs] MT_amount_non_profit account_id balance account_codes -525 Realised Gains or losses on disposal of fixed assets MT_realised_gains_loss account_id balance account_codes -528 Other income MT_other_income account_id balance account_codes -53 -54 Cost of Sales MT_cost_sale balance aggregation MT_opening_stock.balance + MT_purchase.balance + MT_direct_cost.balance + MT_closing_stock.balance Opening stock MT_opening_stock account_id balance account_codes 550 Purchase MT_purchase account_id balance account_codes 555 Direct cost MT_direct_cost account_id balance account_codes 56 + 554 Closing stock MT_closing_stock account_id balance account_codes 57 Operating expense MT_operating_expense balance aggregation MT_advertising_promotion.balance + MT_wages_salaries_employee.balance + MT_subcontracting_outsourcing.balance + MT_travel_expenses.balance + MT_insurance.balance + MT_office_expenses.balance + MT_professional_fees.balance + MT_licences_permits_membership.balance + MT_rental.balance + MT_repairs_maintenance.balance + MT_supplies.balance + MT_utilities.balance + MT_interest_bank_charges.balance + MT_provisions.balance + MT_amortisation_intangible.balance + MT_depreciation_immovable_property.balance + MT_depreciation_wasting_assets.balance + MT_depreciation_tangible_assets.balance + MT_other_expenses.balance Advertising and promotion MT_advertising_promotion account_id balance account_codes 600 Wages, salaries and employee benefits MT_wages_salaries_employee account_id balance account_codes 602+603 Sub-contracting and Out-sourcing MT_subcontracting_outsourcing account_id balance account_codes 609 Travel expenses MT_travel_expenses account_id balance account_codes 610 Insurance MT_insurance account_id balance account_codes 612 Office expenses MT_office_expenses account_id balance account_codes 614 Professional fees MT_professional_fees account_id balance account_codes 617 + 618 Licences, permits and membership MT_licences_permits_membership account_id balance account_codes 620 Rental MT_rental account_id balance account_codes 622 Repairs and maintenance MT_repairs_maintenance account_id balance account_codes 625 Supplies MT_supplies account_id balance account_codes 629 Utilities MT_utilities account_id balance account_codes 631 Interest and bank charges MT_interest_bank_charges account_id balance account_codes 634 Provisions MT_provisions account_id balance account_codes 638 Amortisation of intangible assets MT_amortisation_intangible account_id balance account_codes 640 Depreciation of Immovable property MT_depreciation_immovable_property account_id balance account_codes 641 Depreciation of wasting assets MT_depreciation_wasting_assets account_id balance account_codes 642 Depreciation of tangible assets MT_depreciation_tangible_assets account_id balance account_codes 643 + 644 + 645 Other expenses MT_other_expenses account_id balance account_codes 66 Extraordinary, Exceptional and Unusual items MT_extraordinary balance account_codes 720 Retained earnings carried forward MT_retained_earnings balance account_codes 76 Profit and Loss account_report