Profit and Loss selector Balance balance A) TURNOVER FIPL_1 0 balance aggregation FIPL_1_1.balance + FIPL_1_2.balance + FIPL_1_3.balance + FIPL_1_4.balance + FIPL_1_5.balance + FIPL_1_6.balance + FIPL_1_7.balance + FIPL_1_8.balance + FIPL_1_9.balance + FIPL_1_10.balance + FIPL_1_11.balance + FIPL_1_12.balance + FIPL_1_13.balance normal I. General sales accounts FIPL_1_1 account_id balance account_codes -317 - 30 - 316 normal II. Sales, construction services FIPL_1_2 account_id balance account_codes -319 - 318 normal III. Ancillary services FIPL_1_3 account_id balance account_codes -323 - 322 - 320 - 321 normal IV. Delivery charges and installment surcharges FIPL_1_4 account_id balance account_codes -328 - 329 - 327 - 325 - 326 normal V. Commission and agency FIPL_1_5 account_id balance account_codes -331 - 330 - 332 normal VI. Sales of goods, Aland FIPL_1_6 account_id balance account_codes -333 normal VII. Community service sales FIPL_1_7 account_id balance account_codes -334 normal VIII. Community sales FIPL_1_8 account_id balance account_codes -335 - 336 - 337 normal IX. Export of goods FIPL_1_9 account_id balance account_codes -338 normal X. Sales of services outside the EU FIPL_1_10 account_id balance account_codes -339 normal XI. Sales, second-hand goods and works of art, collectors' items and antiques FIPL_1_11 account_id balance account_codes -341 - 343 - 342 - 340 normal XII. Sales, securities and real estate FIPL_1_12 account_id balance account_codes -346 - 347 - 348 - 345 - 349 - 344 normal XIII. Adjustments to sales FIPL_1_13 balance aggregation FIPL_1_13_1.balance + FIPL_1_13_2.balance + FIPL_1_13_3.balance + FIPL_1_13_4.balance + FIPL_1_13_5.balance normal 1. Sales discounts FIPL_1_13_1 account_id balance account_codes -350 - 351 - 353 - 352 normal 2. Indirect taxes FIPL_1_13_2 account_id balance account_codes -356 - 355 normal 3. Transfers and transit items FIPL_1_13_3 account_id balance account_codes -357 normal 4. Exchange differences on sales FIPL_1_13_4 account_id balance account_codes -358 normal 5. Other sales adjustments FIPL_1_13_5 account_id balance account_codes -359 normal B) Increase (+) or decrease (-) of inventories of finished and work-in-progress products FIPL_2 account_id 0 balance account_codes -362 - 360 - 361 normal C) Manufacturing for own use (+) FIPL_3 account_id 0 balance account_codes -364 - 363 normal D) Other operating income FIPL_4 0 balance aggregation FIPL_4_1.balance + FIPL_4_2.balance + FIPL_4_3.balance + FIPL_4_4.balance + FIPL_4_5.balance + FIPL_4_6.balance + FIPL_4_7.balance + FIPL_4_8.balance normal I. Gains on sales of fixed assets FIPL_4_1 account_id balance account_codes -366 - 368 - 367 - 369 - 365 normal II. Leasing credits FIPL_4_2 account_id balance account_codes -370 normal III. Insurance and damages FIPL_4_3 account_id balance account_codes -372 - 371 - 373 normal IV. Rental income FIPL_4_4 account_id balance account_codes -378 - 379 - 375 - 377 - 376 normal V. Grants and subsidies FIPL_4_5 account_id balance account_codes -384 - 382 - 381 - 380 normal VI. Revenue from services FIPL_4_6 account_id balance account_codes -388 - 387 - 385 - 386 - 389 normal VII. Fees and allowances FIPL_4_7 account_id balance account_codes -391 - 392 - 393 - 395 - 390 - 397 normal VIII. Other revenue FIPL_4_8 account_id balance account_codes -399 - 398 normal E) Materials and services FIPL_5 0 balance aggregation FIPL_5a.balance + FIPL_5b.balance normal I. Materials, supplies and goods FIPL_5a balance aggregation FIPL_5aa.balance + FIPL_5ab.balance normal 1. Purchases during the accounting period FIPL_5aa balance aggregation FIPL_5aa_1.balance + FIPL_5aa_2.balance + FIPL_5aa_3.balance + FIPL_5aa_4.balance + FIPL_5aa_5.balance + FIPL_5aa_6.balance + FIPL_5aa_7.balance normal a) Purchases of materials, supplies and goods FIPL_5aa_1 account_id balance account_codes -403 - 407 - 402 - 405 - 408 - 400 - 404 - 401 - 406 normal b) Purchases of goods, Åland FIPL_5aa_2 account_id balance account_codes -410 - 409 normal c) Community acquisitions of goods FIPL_5aa_3 account_id balance account_codes -411 - 412 normal d) Imports FIPL_5aa_4 account_id balance account_codes -413 - 414 normal e) Purchases, second-hand goods and collectors' items of art and antiques FIPL_5aa_5 account_id balance account_codes -416 - 415 - 418 - 417 - 419 normal f) Purchases, securities and real estate FIPL_5aa_6 account_id balance account_codes -420 - 422 - 421 normal g) Purchase adjustments FIPL_5aa_7 balance aggregation FIPL_5aa_7_1.balance + FIPL_5aa_7_2.balance + FIPL_5aa_7_3.balance + FIPL_5aa_7_4.balance + FIPL_5aa_7_5.balance + FIPL_5aa_7_6.balance + FIPL_5aa_7_7.balance normal a. Discounts on purchases FIPL_5aa_7_1 account_id balance account_codes -424 - 423 normal b. Returned goods FIPL_5aa_7_2 account_id balance account_codes -426 normal c. Damages and allowances FIPL_5aa_7_3 account_id balance account_codes -428 - 427 normal d. Freight, freight forwarding and other procurement costs FIPL_5aa_7_4 account_id balance account_codes -430 - 432 - 429 - 431 - 433 normal e. Transfers for purposes other than sale FIPL_5aa_7_5 account_id balance account_codes -435 - 434 - 436 normal f. Exchange differences on purchases FIPL_5aa_7_6 account_id balance account_codes -437 normal g. Other adjustments to purchases FIPL_5aa_7_7 account_id balance account_codes -438 - 439 normal 2. Increase (+) or decrease (-) in stocks FIPL_5ab account_id balance account_codes -442 - 441 - 440 - 444 normal II. External services FIPL_5b balance aggregation FIPL_5b_1.balance + FIPL_5b_2.balance + FIPL_5b_3.balance + FIPL_5b_4.balance + FIPL_5b_5.balance normal 1. Subcontracting FIPL_5b_1 account_id balance account_codes -445 normal 2. Purchases of construction services FIPL_5b_2 account_id balance account_codes -446 normal 3. Procurement of community services FIPL_5b_3 account_id balance account_codes -447 normal 4. Hired labour FIPL_5b_4 account_id balance account_codes -448 normal 5. Other external services FIPL_5b_5 account_id balance account_codes -449 normal F) Variable expenses FIPL_6 0 balance aggregation FIPL_6a.balance + FIPL_6b.balance + FIPL_6c.balance normal I. Changing wages FIPL_6a balance aggregation FIPL_6a_1.balance + FIPL_6a_2.balance normal 1. Wages for working time FIPL_6a_1 account_id balance account_codes -451 - 450 - 453 - 454 - 452 normal 2. Holiday and social wages FIPL_6a_2 account_id balance account_codes -455 - 456 - 457 - 458 - 459 normal II. Variable personnel costs FIPL_6b balance aggregation FIPL_6b_1.balance + FIPL_6b_2.balance + FIPL_6b_3.balance normal 1. Pension insurance premiums FIPL_6b_1 account_id balance account_codes -460 - 463 - 462 - 461 - 464 normal 2. Other compulsory insurance premiums FIPL_6b_2 account_id balance account_codes -465 - 468 - 466 - 467 normal 3. Voluntary personal insurance contributions FIPL_6b_3 account_id balance account_codes -469 normal III. Other variable costs FIPL_6c balance aggregation FIPL_6c_1.balance + FIPL_6c_2.balance + FIPL_6c_3.balance + FIPL_6c_4.balance + FIPL_6c_5.balance + FIPL_6c_6.balance normal 1. Voluntary personal expenses FIPL_6c_1 account_id balance account_codes -470 - 471 normal 2. Travel expenses FIPL_6c_2 account_id balance account_codes -478 - 479 - 476 - 477 - 475 normal 3. Use and maintenance of production FIPL_6c_3 account_id balance account_codes -480 - 481 normal 4. Expenditure on production facilities FIPL_6c_4 account_id balance account_codes -485 - 486 normal 5. Vehicle expenses FIPL_6c_5 account_id balance account_codes -490 - 491 normal 6. Other variable costs FIPL_6c_6 account_id balance account_codes -496 - 495 normal G) Personnel costs FIPL_7 0 balance aggregation FIPL_7a.balance + FIPL_7b.balance normal I. Remuneration and fees FIPL_7a balance aggregation FIPL_7a_1.balance + FIPL_7a_2.balance + FIPL_7a_3.balance + FIPL_7a_4.balance normal 1. Salaries and bonuses of employees FIPL_7a_1 balance aggregation FIPL_7a_1_1.balance + FIPL_7a_1_2.balance + FIPL_7a_1_3.balance + FIPL_7a_1_4.balance normal a) Normal wages during working hours FIPL_7a_1_1 account_id balance account_codes -50 normal b) Supplements and allowances FIPL_7a_1_2 account_id balance account_codes -51 normal c) Fees and commissions FIPL_7a_1_3 account_id balance account_codes -52 normal d) Holiday and social wages FIPL_7a_1_4 account_id balance account_codes -53 normal e) Benefits in kind FIPL_7a_1_5 account_id balance account_codes -541 - 540 - 543 - 544 - 542 normal f) Salary reimbursements received FIPL_7a_1_6 account_id balance account_codes -549 - 547 - 548 normal 2. Management salaries FIPL_7a_2 balance aggregation FIPL_7a_2_1.balance + FIPL_7a_2_2.balance + FIPL_7a_2_3.balance normal a) Management salaries and fees FIPL_7a_2_1 account_id balance account_codes -56 normal b) Management benefits in kind FIPL_7a_2_2 account_id balance account_codes -570 - 574 - 571 - 572 - 573 normal c) Compensation received for management salaries FIPL_7a_2_3 account_id balance account_codes -578 - 577 - 579 normal 3. Salaries of shareholders and relatives FIPL_7a_3 balance aggregation FIPL_7a_3_1.balance + FIPL_7a_3_2.balance + FIPL_7a_3_3.balance normal a) Salaries and fees of shareholders and relatives FIPL_7a_3_1 account_id balance account_codes -58 normal b) Benefits in kind for shareholders and relatives FIPL_7a_3_2 account_id balance account_codes -590 - 591 - 593 - 594 - 592 normal c) Compensation received for the salaries of shareholders and relatives FIPL_7a_3_3 account_id balance account_codes -598 - 597 - 596 normal 4. Counterpart account for benefits in kind FIPL_7a_4 account_id balance account_codes -599 normal II. Staff expenses FIPL_7b balance aggregation FIPL_7b_1.balance + FIPL_7b_2.balance normal 1. Pension expenses FIPL_7b_1 balance aggregation FIPL_7b_1_1.balance + FIPL_7b_1_2.balance + FIPL_7b_1_3.balance normal a) Pensions paid FIPL_7b_1_1 account_id balance account_codes -60 normal b) Pension insurance contributions FIPL_7b_1_2 account_id balance account_codes -625 - 627 - 624 - 61 - 628 normal c) Periodicity during the financial year FIPL_7b_1_3 account_id balance account_codes -629 normal 2. Other personnel costs FIPL_7b_2 balance aggregation FIPL_7b_2_1.balance + FIPL_7b_2_2.balance + FIPL_7b_2_3.balance + FIPL_7b_2_4.balance normal a) Social security contributions FIPL_7b_2_1 account_id balance account_codes -63 normal b) Compulsory insurance premiums FIPL_7b_2_2 account_id balance account_codes -64 normal c) Other staff insurance contributions FIPL_7b_2_3 account_id balance account_codes -65 normal d) Periodicity during the financial year FIPL_7b_2_4 account_id balance account_codes -66 normal H) Depreciation, amortisation and impairment FIPL_8 0 balance aggregation FIPL_8a.balance + FIPL_8b.balance + FIPL_8c.balance + FIPL_8c.balance normal I. Depreciation according to plan FIPL_8a account_id balance account_codes -68 normal II. Amortisation of consolidated goodwill and reduction of consolidated reserves FIPL_8b account_id balance account_codes -694 - 693 normal III. Impairment of fixed assets FIPL_8c account_id balance account_codes -696 - 698 - 697 - 695 normal IV. Extraordinary impairments of current assets FIPL_8d account_id balance account_codes -699 normal I) Other operating expenses FIPL_9 0 balance aggregation FIPL_9_1.balance + FIPL_9_2.balance + FIPL_9_3.balance + FIPL_9_4.balance + FIPL_9_5.balance + FIPL_9_6.balance + FIPL_9_7.balance + FIPL_9_8.balance + FIPL_9_9.balance + FIPL_9_10.balance + FIPL_9_11.balance + FIPL_9_12.balance + FIPL_9_13.balance normal I. Voluntary expenditure on staff FIPL_9_1 balance aggregation FIPL_9_1_1.balance + FIPL_9_1_2.balance + FIPL_9_1_3.balance + FIPL_9_1_4.balance + FIPL_9_1_5.balance + FIPL_9_1_6.balance normal 1. Staff training FIPL_9_1_1 account_id balance account_codes -700 normal 2. Staff meetings and recreation FIPL_9_1_2 account_id balance account_codes -701 - 703 - 704 - 702 normal 3. Occupational health care FIPL_9_1_3 account_id balance account_codes -706 - 705 normal 4. Providing food and coffee for staff FIPL_9_1_4 account_id balance account_codes -707 - 709 - 711 - 710 - 708 normal 5. Work clothing and protective equipment FIPL_9_1_5 account_id balance account_codes -713 - 712 normal 6. Other voluntary personal expenses FIPL_9_1_6 account_id balance account_codes -717 - 714 - 716 - 715 normal II. Premises expenses FIPL_9_2 balance aggregation FIPL_9_2_1.balance + FIPL_9_2_2.balance + FIPL_9_2_3.balance normal 1. Rents and consideration FIPL_9_2_1 account_id balance account_codes -72 - 730 - 732 - 731 normal 2. Treatment costs FIPL_9_2_2 account_id balance account_codes -738 - 743 - 736 - 734 - 744 - 740 - 745 - 733 - 741 - 739 - 735 - 742 - 737 normal 3. Other office expenses FIPL_9_2_3 account_id balance account_codes -747 - 746 - 748 normal III. Vehicle expenses FIPL_9_3 account_id balance account_codes -763 - 75 - 761 - 760 - 762 normal IV. Computer equipment and software costs FIPL_9_4 account_id balance account_codes -766 - 765 - 769 - 767 - 768 - 764 - 770 normal V. Other machinery and equipment costs FIPL_9_5 account_id balance account_codes -77\(770) normal VI. Travel expenses FIPL_9_6 balance aggregation FIPL_9_6_1.balance + FIPL_9_6_2.balance normal 1. Air tickets, accommodation and other travel expenses FIPL_9_6_1 account_id balance account_codes -783 - 781 - 780 - 786 - 782 - 784 - 785 normal 2. Reimbursement of travel expenses FIPL_9_6_2 account_id balance account_codes -788 - 787 - 789 - 790 - 792 - 791 normal VII. Representation expenses FIPL_9_7 account_id balance account_codes -796 - 795 - 799 - 798 - 797 normal VIII. Costs of sale FIPL_9_8 balance aggregation FIPL_9_8_1.balance + FIPL_9_8_2.balance + FIPL_9_8_3.balance normal 1. Commissions paid FIPL_9_8_1 account_id balance account_codes -801 - 800 normal 2. Sales freight and handling FIPL_9_8_2 account_id balance account_codes -803 - 802 normal 3. Other selling expenses FIPL_9_8_3 account_id balance account_codes -804 normal IX. Marketing expenses FIPL_9_9 balance aggregation FIPL_9_9_1.balance + FIPL_9_9_2.balance + FIPL_9_9_3.balance normal 1. Advertising FIPL_9_9_1 account_id balance account_codes -812 - 807 - 808 - 805 - 811 - 814 - 810 - 813 - 806 - 809 normal 2. Promoting sales FIPL_9_9_2 account_id balance account_codes -823 - 824 - 818 - 819 - 821 - 815 - 820 - 817 - 816 - 822 normal 3. Relationship activities FIPL_9_9_3 account_id balance account_codes -828 - 825 - 827 - 826 normal X. Research and development costs FIPL_9_10 account_id balance account_codes -833 - 831 - 835 - 832 - 830 - 834 normal XI. Administrative costs FIPL_9_11 balance aggregation FIPL_9_11_1.balance + FIPL_9_11_2.balance + FIPL_9_11_3.balance + FIPL_9_11_4.balance + FIPL_9_11_5.balance + FIPL_9_11_6.balance + FIPL_9_11_7.balance normal 1. Administrative services FIPL_9_11_1 account_id balance account_codes -842 - 837 - 839 - 843 - 844 - 841 - 838 normal 2. Gathering information FIPL_9_11_2 account_id balance account_codes -848 - 847 - 846 - 849 - 845 normal 3. Information and financial communication FIPL_9_11_3 account_id balance account_codes -851 - 855 - 853 - 854 - 856 - 857 - 852 - 850 normal 4. Insurance and compensation FIPL_9_11_4 account_id balance account_codes -861 - 858 - 859 - 860 normal 5. Office supplies FIPL_9_11_5 account_id balance account_codes -864 - 863 - 862 normal 6. Other administrative expenses FIPL_9_11_6 account_id balance account_codes -865 - 868 normal 7. Received administrative expense allowances FIPL_9_11_7 account_id balance account_codes -869 normal XII. Other operating expenses FIPL_9_12 balance aggregation FIPL_9_12_1.balance + FIPL_9_12_2.balance + FIPL_9_12_3.balance + FIPL_9_12_4.balance + FIPL_9_12_5.balance normal 1. Credit losses FIPL_9_12_1 account_id balance account_codes -871 - 873 - 872 normal 2. Other operating expenses FIPL_9_12_2 account_id balance account_codes -870 normal 3. Other deductible business expenses FIPL_9_12_3 account_id balance account_codes -874 - 875 - 876 normal 4. Other non-deductible operating expenses FIPL_9_12_4 account_id balance account_codes -877 - 878 - 879 - 880 - 884 normal 5. Losses on disposal of fixed assets FIPL_9_12_5 account_id balance account_codes -885 - 886 - 887 normal XIII. Reconciliation differences FIPL_9_13 account_id balance account_codes -889 normal J) Share of the profit (loss) of associated companies FIPL_10 account_id 0 balance account_codes -89 normal K) OPERATING PROFIT (LOSS) FIPL_11 0 balance aggregation FIPL_1.balance + FIPL_2.balance + FIPL_3.balance + FIPL_4.balance + FIPL_5.balance + FIPL_6.balance + FIPL_7.balance + FIPL_8.balance + FIPL_9.balance + FIPL_10.balance normal L) Financial income and expenses FIPL_12 0 balance aggregation FIPL_12_1.balance + FIPL_12_2.balance normal I. Financial income FIPL_12_1 balance aggregation FIPL_12_1_1.balance + FIPL_12_1_2.balance + FIPL_12_1_3.balance + FIPL_12_1_4.balance + FIPL_12_1_5.balance + FIPL_12_1_6.balance normal 1. Income from shares in companies of the same group FIPL_12_1_1 account_id balance account_codes -902 - 900 - 901 normal 2. Share of profit (loss) of associates FIPL_12_1_2 account_id balance account_codes -903 normal 3. Income from participating interests in associated enterprises FIPL_12_1_3 account_id balance account_codes -905 - 906 - 904 normal 4. Income from shares in other participating interests FIPL_12_1_4 account_id balance account_codes -907 normal 5. Income from other fixed assets FIPL_12_1_5 balance aggregation FIPL_12_1_5_1.balance + FIPL_12_1_5_2.balance normal a) From companies within the same group FIPL_12_1_5_1 account_id balance account_codes -908 normal b) From others FIPL_12_1_5_2 account_id balance account_codes -909 - 913 - 914 - 910 - 912 normal 6. Other interest and financial income FIPL_12_1_6 balance aggregation FIPL_12_1_6_1.balance + FIPL_12_1_6_2.balance normal a) From companies within the same group FIPL_12_1_6_1 account_id balance account_codes -915 normal b) From others FIPL_12_1_6_2 account_id balance account_codes -92 - 916 - 918 - 919 - 917 normal II. Financial charges FIPL_12_2 balance aggregation FIPL_12_2_1.balance + FIPL_12_2_2.balance + FIPL_12_2_3.balance normal 1. Impairment of fixed assets investments FIPL_12_2_1 account_id balance account_codes -934 - 933 - 930 - 931 - 932 - 935 - 936 normal 2. Impairment losses on financial securities held as current assets FIPL_12_2_2 account_id balance account_codes -941 - 939 - 937 - 940 - 938 normal 3. Interest and other financial charges FIPL_12_2_3 balance aggregation FIPL_12_2_3_1.balance + FIPL_12_2_3_2.balance normal a) For companies within the same group FIPL_12_2_3_1 account_id balance account_codes -943 - 942 normal b) For others FIPL_12_2_3_2 account_id balance account_codes -947 - 945 - 944 - 949 - 96 - 946 - 95 - 948 normal M) Incidental items FIPL_13 account_id 0 balance domain normal -sum N) PROFIT (LOSS) BEFORE ACCOUNTING TRANSFERS AND TAXES FIPL_14 0 balance aggregation FIPL_11.balance + FIPL_12.balance + FIPL_13.balance normal O) Balance sheet transfers FIPL_15 0 balance aggregation FIPL_15_1.balance + FIPL_15_2.balance + FIPL_15_3.balance normal I. Change in the depreciation difference FIPL_15_1 account_id balance account_codes -981 - 980 - 983 - 982 normal II. Change in tax provisions FIPL_15_2 account_id balance account_codes -987 - 984 - 985 - 986 - 9890 - 988 normal III. Group support FIPL_15_3 account_id balance account_codes -9895 - 9891 normal P) Income taxes FIPL_16 0 balance aggregation FIPL_16_1.balance + FIPL_16_2.balance normal I. Taxes for the financial year FIPL_16_1 account_id balance account_codes -996 - 993 - 994 - 991 - 990 - 995 normal II. Deferred taxes FIPL_16_2 account_id balance account_codes -997 normal Q) Other direct taxes FIPL_17 account_id 0 balance account_codes -998 normal R) Minority shareholdings FIPL_18 account_id 0 balance account_codes -999 normal S) PROFIT (LOSS) FOR THE FINANCIAL YEAR FIPL_19 account_id 0 balance domain normal -sum