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