Profit and loss selector Balance balance Result for the year DK_result DK_result_before_tax.balance - DK_tax_profit.balance - DK_other_tax.balance 0 a) Result before tax DK_result_before_tax DK_gross.balance - DK_personnel_costs.balance - DK_depreciation.balance - DK_impairment.balance - DK_other_operating_costs.balance + DK_income_invest.balance + DK_income_other_invest.balance + DK_other_financial_income_affiliated.balance + DK_other_financial_income.balance + DK_impairment_financial_assets.balance - DK_financial_expenses.balance - DK_other_financial_costs.balance 1. Gross profit/gross loss DK_gross DK_net_turnover.balance + DK_change_in_stocks.balance + DK_other_operating_income.balance - DK_cost_materials.balance - DK_other_external_costs.balance 5 1. Net turnover DK_net_turnover DK_sale_goods_services.balance + DK_sale_goods_eu.balance + DK_sale_goods_non_eu.balance + DK_sale_service_eu.balance + DK_sale_service_non_eu.balance + DK_regulation_work_progress.balance + DK_value_adjustments_property.balance a) Sale of goods and services DK_sale_goods_services account_id balance account_codes -tag(l10n_dk.account_tag_1010) - tag(l10n_dk.account_tag_1011) b) Sales of goods abroad, EU DK_sale_goods_eu account_id balance account_codes -tag(l10n_dk.account_tag_1050) c) Sales of goods abroad, non-EU DK_sale_goods_non_eu account_id balance account_codes -tag(l10n_dk.account_tag_1100) d) Sales of services abroad, EU DK_sale_service_eu account_id balance account_codes -tag(l10n_dk.account_tag_1150) e) Sales of services abroad, non-EU DK_sale_service_non_eu account_id balance account_codes -tag(l10n_dk.account_tag_1200) f) Regulation of work in progress DK_regulation_work_progress account_id balance account_codes -tag(l10n_dk.account_tag_1300) g) Value adjustments on investment property DK_value_adjustments_property account_id balance account_codes -tag(l10n_dk.account_tag_1350) 2. Change in stocks of finished goods and work in progress DK_change_in_stocks DK_inventory_adjustment.balance + DK_write_down_stocks.balance + DK_other_changes_stocks.balance a) Inventory adjustment on stocks of finished goods and work in progress DK_inventory_adjustment account_id balance account_codes -tag(l10n_dk.account_tag_1410) b) Write-down of stocks of finished goods and work in progress DK_write_down_stocks account_id balance account_codes -tag(l10n_dk.account_tag_1430) c) Other changes in stocks of finished goods and work in progress DK_other_changes_stocks account_id balance account_codes -tag(l10n_dk.account_tag_1460) 3. Other operating income DK_other_operating_income DK_gain_sale_intangible.balance + DK_gain_sale_tangible.balance + DK_gain_sale_financial.balance + DK_other_misc.balance a) Gain on sale of intangible fixed assets DK_gain_sale_intangible account_id balance account_codes -tag(l10n_dk.account_tag_1510) b) Gain on sale of tangible fixed assets DK_gain_sale_tangible account_id balance account_codes -tag(l10n_dk.account_tag_1530) c) Gain on sale of financial fixed assets DK_gain_sale_financial account_id balance account_codes -tag(l10n_dk.account_tag_1540) d) Other miscellaneous operating income DK_other_misc account_id balance account_codes -tag(l10n_dk.account_tag_1550) 4. Cost of raw materials, consumables and services DK_cost_materials balance aggregation DK_purchase_goods.balance + DK_purchase_goods_eu.balance + DK_purchase_goods_non_eu.balance + DK_benefit_purchases.balance + DK_benefit_purchases_eu.balance + DK_benefit_purchases_non_eu.balance + DK_inventory_adjustment_stocks.balance + DK_write_down_inventories.balance a) Purchase of goods and services DK_purchase_goods account_id balance account_codes tag(l10n_dk.account_tag_1610) + tag(l10n_dk.account_tag_1611) b) Purchases of goods and services abroad, EU DK_purchase_goods_eu account_id balance account_codes tag(l10n_dk.account_tag_1630) + tag(l10n_dk.account_tag_1631) c) Purchases of goods and services from abroad, non-EU DK_purchase_goods_non_eu account_id balance account_codes tag(l10n_dk.account_tag_1650) + tag(l10n_dk.account_tag_1651) d) Benefit purchases DK_benefit_purchases account_id balance account_codes tag(l10n_dk.account_tag_1660) e) Benefit purchases abroad, EU DK_benefit_purchases_eu account_id balance account_codes tag(l10n_dk.account_tag_1710) f) Benefit purchases abroad, non-EU DK_benefit_purchases_non_eu account_id balance account_codes tag(l10n_dk.account_tag_1740) g) Inventory adjustment on stocks of raw materials and consumables DK_inventory_adjustment_stocks account_id balance account_codes tag(l10n_dk.account_tag_1770) h) Write-down of inventories DK_write_down_inventories account_id balance account_codes tag(l10n_dk.account_tag_1800) 5. Other external costs DK_other_external_costs balance aggregation DK_sales_costs.balance + DK_premises_costs.balance + DK_administrative_costs.balance a) Sales costs DK_sales_costs balance aggregation DK_freight_costs.balance + DK_advertising_pub.balance + DK_exhibitions_decoration.balance + DK_restoration_visits.balance + DK_representation_expenses.balance + DK_representation_expenses_fully.balance + DK_other_selling_expenses.balance + DK_newspapers_magazines.balance + DK_gifts_flowers.balance 1. Freight costs DK_freight_costs account_id balance account_codes tag(l10n_dk.account_tag_1830) 2. Advertising and publicity DK_advertising_pub account_id balance account_codes tag(l10n_dk.account_tag_1850) 3. Exhibitions and decoration DK_exhibitions_decoration account_id balance account_codes tag(l10n_dk.account_tag_1870) 4. Restoration visits DK_restoration_visits account_id balance account_codes tag(l10n_dk.account_tag_1890) 5. Representation expenses, tax deduction limited DK_representation_expenses account_id balance account_codes tag(l10n_dk.account_tag_1910) 6. Representation expenses, fully deductible for tax purposes DK_representation_expenses_fully account_id balance account_codes tag(l10n_dk.account_tag_1930) 7. Other selling expenses DK_other_selling_expenses account_id balance account_codes tag(l10n_dk.account_tag_1950) 8. Newspapers and magazines DK_newspapers_magazines account_id balance account_codes tag(l10n_dk.account_tag_1970) 9. Gifts and flowers DK_gifts_flowers account_id balance account_codes tag(l10n_dk.account_tag_1990) b) Premises costs DK_premises_costs balance aggregation DK_rent.balance + DK_el.balance + DK_electricity.balance + DK_water.balance + DK_heat.balance + DK_water_tax_pnl.balance + DK_oil_lpg_tax_pnl.balance + DK_coal_tax_pnl.balance + DK_natural_gas.balance + DK_co2_tax_pnl.balance + DK_other_taxes.balance + DK_cleaning_sanitation.balance + DK_repair_maintenance.balance + DK_repair_maintenance_tax.balance + DK_insurances.balance + DK_property_taxes.balance + DK_other_premises.balance 1. Rent, excluding electricity, water and heating DK_rent account_id balance account_codes tag(l10n_dk.account_tag_2030) 2. El DK_el account_id balance account_codes tag(l10n_dk.account_tag_2050) 3. Electricity tax DK_electricity account_id balance account_codes tag(l10n_dk.account_tag_2060) 4. Water DK_water account_id balance account_codes tag(l10n_dk.account_tag_2070) 5. Heat DK_heat account_id balance account_codes tag(l10n_dk.account_tag_2080) 6. Water tax DK_water_tax_pnl account_id balance account_codes tag(l10n_dk.account_tag_2090) 7. Oil and LPG tax DK_oil_lpg_tax_pnl account_id balance account_codes tag(l10n_dk.account_tag_2100) 8. Coal tax DK_coal_tax_pnl account_id balance account_codes tag(l10n_dk.account_tag_2110) 9. Natural and town gas tax DK_natural_gas account_id balance account_codes tag(l10n_dk.account_tag_2120) 10. CO2 tax DK_co2_tax_pnl account_id balance account_codes tag(l10n_dk.account_tag_2130) 11. Other taxes DK_other_taxes account_id balance account_codes tag(l10n_dk.account_tag_2140) 12. Cleaning and sanitation (waste management) DK_cleaning_sanitation account_id balance account_codes tag(l10n_dk.account_tag_2150) 13. Repair and maintenance DK_repair_maintenance account_id balance account_codes tag(l10n_dk.account_tag_2160) 14. Repair and maintenance, tax depreciable property, building 1 DK_repair_maintenance_tax account_id balance account_codes tag(l10n_dk.account_tag_2170) 15. Insurances DK_insurances account_id balance account_codes tag(l10n_dk.account_tag_2180) 16. Property taxes DK_property_taxes account_id balance account_codes tag(l10n_dk.account_tag_2190) 17. Other premises costs DK_other_premises account_id balance account_codes tag(l10n_dk.account_tag_2200) c) Administrative costs DK_administrative_costs balance aggregation DK_acquisitions_below.balance + DK_acquisitions_above.balance + DK_subcontractors.balance + DK_research_and_dev.balance + DK_other_production_costs.balance + DK_recognized_losses.balance + DK_adjustment_impairment_loss.balance + DK_adjustment_receivables.balance + DK_it_equipment.balance + DK_tax_free_travel.balance + DK_canteen.balance + DK_contigents.balance + DK_non_fiction.balance + DK_postage_charges.balance + DK_telephone_internet_business.balance + DK_telephone_internet_private.balance + DK_office_supplies.balance + DK_rent_operating.balance + DK_travel_expenses.balance + DK_temporary_assistance.balance + DK_consulting_services.balance + DK_course_costs.balance + DK_leasing_costs_passenger.balance + DK_operating_costs.balance + DK_operating_costs_vans.balance + DK_parking_costs.balance + DK_car_expenses_gov.balance + DK_free_car.balance + DK_employment_injury_insurance.balance + DK_government_fees.balance + DK_audit_accounting.balance + DK_legal_assistance.balance + DK_other_consultancy.balance + DK_non_tax_deductible.balance + DK_administration_management.balance + DK_penny_rounding.balance + DK_other_external.balance 1. Small acquisitions below the tax threshold for small assets DK_acquisitions_below account_id balance account_codes tag(l10n_dk.account_tag_2230) 2. Small acquisitions above the tax threshold for small assets DK_acquisitions_above account_id balance account_codes tag(l10n_dk.account_tag_2240) 3. Subcontractors DK_subcontractors account_id balance account_codes tag(l10n_dk.account_tag_2250) 4. Research and development costs DK_research_and_dev account_id balance account_codes tag(l10n_dk.account_tag_2260) 5. Other production costs DK_other_production_costs account_id balance account_codes tag(l10n_dk.account_tag_2270) 6. Recognized losses on trade receivables DK_recognized_losses account_id balance account_codes tag(l10n_dk.account_tag_2280) 7. Adjustment of impairment loss on trade receivables DK_adjustment_impairment_loss account_id balance account_codes tag(l10n_dk.account_tag_2290) 8. Adjustment of receivables from group and associated enterprises DK_adjustment_receivables account_id balance account_codes tag(l10n_dk.account_tag_2300) 9. IT equipment, etc. DK_it_equipment account_id balance account_codes tag(l10n_dk.account_tag_2310) 10. Tax-free travel and transport allowances DK_tax_free_travel account_id balance account_codes tag(l10n_dk.account_tag_2330) 11. Canteen costs DK_canteen account_id balance account_codes tag(l10n_dk.account_tag_2350) 12. Contingents DK_contigents account_id balance account_codes tag(l10n_dk.account_tag_2370) 13. Non-fiction DK_non_fiction account_id balance account_codes tag(l10n_dk.account_tag_2380) 14. Postage and charges DK_postage_charges account_id balance account_codes tag(l10n_dk.account_tag_2390) 15. Telephone and internet etc. (business only) DK_telephone_internet_business account_id balance account_codes tag(l10n_dk.account_tag_2410) 16. Telephone and internet etc. (partly private) DK_telephone_internet_private account_id balance account_codes tag(l10n_dk.account_tag_2420) 17. Office supplies DK_office_supplies account_id balance account_codes tag(l10n_dk.account_tag_2450) 18. Rent and operating lease payments (excluding rentals) DK_rent_operating account_id balance account_codes tag(l10n_dk.account_tag_2460) 19. Travel expenses DK_travel_expenses account_id balance account_codes tag(l10n_dk.account_tag_2470) 20. Temporary assistance DK_temporary_assistance account_id balance account_codes tag(l10n_dk.account_tag_2480) 21. Consulting services DK_consulting_services account_id balance account_codes tag(l10n_dk.account_tag_2510) 22. Course costs DK_course_costs account_id balance account_codes tag(l10n_dk.account_tag_2520) 23. Leasing costs, passenger cars DK_leasing_costs_passenger account_id balance account_codes tag(l10n_dk.account_tag_2530) 24. Operating costs, passenger cars DK_operating_costs account_id balance account_codes tag(l10n_dk.account_tag_2540) 25. Operating costs, vans DK_operating_costs_vans account_id balance account_codes tag(l10n_dk.account_tag_2560) 26. Parking costs DK_parking_costs account_id balance account_codes tag(l10n_dk.account_tag_2620) 27. Car expenses according to government tariffs DK_car_expenses_gov account_id balance account_codes tag(l10n_dk.account_tag_2630) 28. Free car DK_free_car account_id balance account_codes tag(l10n_dk.account_tag_2640) 29. Employment injury insurance DK_employment_injury_insurance account_id balance account_codes tag(l10n_dk.account_tag_2650) 30. Government fees and fines (not tax deductible) DK_government_fees account_id balance account_codes tag(l10n_dk.account_tag_2660) 31. Audit and accounting assistance DK_audit_accounting account_id balance account_codes tag(l10n_dk.account_tag_2670) 32. Legal assistance DK_legal_assistance account_id balance account_codes tag(l10n_dk.account_tag_2680) 33. Other consultancy fees DK_other_consultancy account_id balance account_codes tag(l10n_dk.account_tag_2690) 34. Non-tax-deductible consultancy fees DK_non_tax_deductible account_id balance account_codes tag(l10n_dk.account_tag_2700) 35. Administration/management fee DK_administration_management account_id balance account_codes tag(l10n_dk.account_tag_2710) 36. Penny rounding/cash differences DK_penny_rounding account_id balance account_codes tag(l10n_dk.account_tag_2720) 37. Other external costs DK_other_external account_id balance account_codes tag(l10n_dk.account_tag_2810) 2. Personnel costs DK_personnel_costs balance aggregation DK_wages_salaries.balance + DK_holiday_obligation.balance + DK_long_service_bonuses.balance + DK_directors_fees.balance + DK_am_contributory.balance + DK_am_non_contributory.balance + DK_pensions.balance + DK_remuneration_pension.balance + DK_social_security.balance + DK_aer.balance +DK_atp.balance + DK_other_staff_costs.balance + DK_employee_benefits.balance + DK_salary_reinbursements.balance + DK_tax_free.balance + DK_payroll_tax.balance a) Wages and salaries DK_wages_salaries account_id balance account_codes tag(l10n_dk.account_tag_2850) b) Holiday pay obligation DK_holiday_obligation account_id balance account_codes tag(l10n_dk.account_tag_2860) c) Long-service bonuses and severance pay DK_long_service_bonuses account_id balance account_codes tag(l10n_dk.account_tag_2870) d) Directors' fees DK_directors_fees account_id balance account_codes tag(l10n_dk.account_tag_2880) e) AM Contributory A-Income DK_am_contributory account_id balance account_codes tag(l10n_dk.account_tag_2890) f) AM Non-contributory A-Income DK_am_non_contributory account_id balance account_codes tag(l10n_dk.account_tag_2900) g) Pensions DK_pensions account_id balance account_codes tag(l10n_dk.account_tag_2910) h) Remuneration in lieu of pension promises DK_remuneration_pension account_id balance account_codes tag(l10n_dk.account_tag_2920) i) Social security costs DK_social_security account_id balance account_codes tag(l10n_dk.account_tag_2930) j) AER/ AUB DK_aer account_id balance account_codes tag(l10n_dk.account_tag_2940) k) ATP DK_atp account_id balance account_codes tag(l10n_dk.account_tag_2950) l) Other staff costs DK_other_staff_costs account_id balance account_codes tag(l10n_dk.account_tag_2960) m) Employee benefits DK_employee_benefits account_id balance account_codes tag(l10n_dk.account_tag_2965) n) Salary reimbursements DK_salary_reinbursements account_id balance account_codes tag(l10n_dk.account_tag_2968) o) Tax-free allowances paid in the form of mileage allowances and subsistence allowances DK_tax_free account_id balance account_codes tag(l10n_dk.account_tag_2970) p) Payroll tax DK_payroll_tax account_id balance account_codes tag(l10n_dk.account_tag_2980) 3. Depreciation, amortization and impairment of tangible and intangible fixed assets DK_depreciation balance aggregation DK_amort_intangible.balance + DK_amort_goodwill.balance + DK_depreciation_land_build.balance + DK_depreciation_plant_machinery.balance + DK_depreciation_lease.balance + DK_depreciation_write_downs.balance + DK_depreciation_software.balance + DK_depreciation_impairment_land.balance + DK_depreciation_amort_plant.balance + DK_depreciation_amort_other.balance a) Amortization and impairment of acquired intangible assets DK_amort_intangible account_id balance account_codes tag(l10n_dk.account_tag_3000) b) Amortization and impairment of goodwill DK_amort_goodwill account_id balance account_codes tag(l10n_dk.account_tag_3010) c) Depreciation and impairment of land and buildings DK_depreciation_land_build account_id balance account_codes tag(l10n_dk.account_tag_3020) d) Depreciation and amortization of plant and machinery DK_depreciation_plant_machinery account_id balance account_codes tag(l10n_dk.account_tag_3030) e) Depreciation and amortization of leasehold improvements DK_depreciation_lease account_id balance account_codes tag(l10n_dk.account_tag_3040) f) Depreciation and write-downs of other fixtures and fittings, tools and equipment DK_depreciation_write_downs account_id balance account_codes tag(l10n_dk.account_tag_3050) g) Depreciation and amortization of software DK_depreciation_software account_id balance account_codes tag(l10n_dk.account_tag_3060) h) Depreciation and impairment of land and buildings held under finance leases DK_depreciation_impairment_land account_id balance account_codes tag(l10n_dk.account_tag_3070) i) Depreciation and amortization of plant and machinery held under finance leases DK_depreciation_amort_plant account_id balance account_codes tag(l10n_dk.account_tag_3080) j) Depreciation, amortization and write-downs of other plant, machinery and equipment held under finance leases DK_depreciation_amort_other account_id balance account_codes tag(l10n_dk.account_tag_3090) 4. Impairment losses on current assets in excess of normal write-downs DK_impairment account_id balance account_codes tag(l10n_dk.account_tag_3130) 5. Other operating costs DK_other_operating_costs balance aggregation DK_loss_disposal_intangible.balance + DK_loss_disposal_tangible.balance + DK_other_operating_costs_b.balance a) Loss on disposal of intangible assets DK_loss_disposal_intangible account_id balance account_codes tag(l10n_dk.account_tag_3160) b) Loss on disposal of tangible assets DK_loss_disposal_tangible account_id balance account_codes tag(l10n_dk.account_tag_3170) c) Other operating costs DK_other_operating_costs_b account_id balance account_codes tag(l10n_dk.account_tag_3180) + tag(l10n_dk.account_tag_3790) 6. Income from investments DK_income_invest DK_income_invest_affiliated.balance + DK_income_invest_participating.balance a) Income from investments in affiliated enterprises DK_income_invest_affiliated account_id balance account_codes -tag(l10n_dk.account_tag_3200) b) Income from participating interests DK_income_invest_participating account_id balance account_codes -tag(l10n_dk.account_tag_3230) 7. Income from other investments, securities and receivables that are fixed assets DK_income_other_invest DK_dividends_unlisted.balance + DK_other_income_other_invest.balance a) Dividends from unlisted portfolio shares (gross dividend) DK_dividends_unlisted account_id balance account_codes -tag(l10n_dk.account_tag_3380) b) Other income from other investments, securities and receivables that are fixed assets DK_other_income_other_invest account_id balance account_codes -tag(l10n_dk.account_tag_3400) 8. Other financial income from affiliated enterprises DK_other_financial_income_affiliated account_id balance account_codes -tag(l10n_dk.account_tag_3440) 9. Other financial income DK_other_financial_income DK_interest_banks.balance + DK_interest_trade_receivables.balance + DK_interest_supplements.balance +DK_other_financial_income_b.balance a) Interest from banks DK_interest_banks account_id balance account_codes -tag(l10n_dk.account_tag_3470) b) Interest on trade receivables DK_interest_trade_receivables account_id balance account_codes -tag(l10n_dk.account_tag_3490) c) Interest supplements etc. from the government (non-taxable) DK_interest_supplements account_id balance account_codes -tag(l10n_dk.account_tag_3510) d) Other financial income DK_other_financial_income_b account_id balance account_codes -tag(l10n_dk.account_tag_3530) - tag(l10n_dk.account_tag_3190) - tag(l10n_dk.account_tag_3570) 10. Impairment of financial assets DK_impairment_financial_assets account_id balance account_codes -tag(l10n_dk.account_tag_3560) 11. Financial expenses arising from affiliated enterprises DK_financial_expenses account_id balance account_codes tag(l10n_dk.account_tag_3590) 12. Other financial costs DK_other_financial_costs balance aggregation DK_exchange_rate.balance + DK_exchange_rate_foreign.balance + DK_exchange_losses.balance + DK_interest_finance.balance + DK_interest_suppliers.balance + DK_interest_payable.balance + DK_interest_government.balance + DK_value_adjustments.balance + DK_other_charges.balance a) Exchange rate adjustments DK_exchange_rate account_id balance account_codes tag(l10n_dk.account_tag_3610) b) Exchange rate adjustments, foreign subsidiaries DK_exchange_rate_foreign account_id balance account_codes tag(l10n_dk.account_tag_3620) c) Exchange losses on cash and cash equivalents, bank and mortgage debt DK_exchange_losses account_id balance account_codes tag(l10n_dk.account_tag_3630) d) Interest on finance lease debt DK_interest_finance account_id balance account_codes tag(l10n_dk.account_tag_3640) e) Interest on suppliers of goods and services DK_interest_suppliers account_id balance account_codes tag(l10n_dk.account_tag_3650) f) Interest payable to banks and mortgage credit institutions DK_interest_payable account_id balance account_codes tag(l10n_dk.account_tag_3670) g) Interest to the government (not tax deductible) DK_interest_government account_id balance account_codes tag(l10n_dk.account_tag_3675) h) Value adjustments on investment property DK_value_adjustments account_id balance account_codes tag(l10n_dk.account_tag_3680) i) Other financial charges DK_other_charges account_id balance account_codes tag(l10n_dk.account_tag_3690) b) Tax on profit for the year DK_tax_profit balance aggregation DK_current_tax.balance + DK_change_deffered.balance + DK_adjustment.balance a) Current tax DK_current_tax account_id balance account_codes tag(l10n_dk.account_tag_3740) b) Change in deferred tax DK_change_deffered account_id balance account_codes tag(l10n_dk.account_tag_3760) c) Adjustment relating to previous years DK_adjustment account_id balance account_codes tag(l10n_dk.account_tag_3780) c) Other tax DK_other_tax account_id balance account_codes tag(l10n_dk.account_tag_3810) Profit and Loss account_report