Profit and loss account selector Balance balance Operating income (I) I 0 balance aggregation i_1.balance + i_2.balance + i_3.balance + i_4.balance + i_5.balance + i_6.balance + i_7.balance normal Sales of goods i_1 account_id balance account_codes -7097 - 707 normal Production sold (goods and services) i_2 account_id balance account_codes -701 - 706 - 7092 - 73 - 704 - 702 - 7098 - 705 - 7094 - 7096 - 7095 - 7091 - 703 - 708 normal Stored production i_3 account_id balance account_codes -713 normal Capitalized production i_4 account_id balance account_codes -72 normal Operating subsidies i_5 account_id balance account_codes -74 normal Reversals of provisions (and depreciation), expense transfers i_6 account_id balance account_codes -796 - 781 - 791 normal Other products i_7 account_id balance account_codes -751 - 752 - 756 - 753 - 754 - 758 normal Operating expenses (II) II 0 balance aggregation ii_1.balance + ii_2.balance + ii_3.balance + ii_4.balance + ii_5.balance + ii_6.balance + ii_7.balance + ii_8.balance + ii_9.balance + ii_10.balance + ii_11.balance + ii_12.balance normal Purchases of goods ii_1 account_id balance account_codes 608 + 607 + 6097 normal Change in inventories (goods) ii_2 account_id balance account_codes 6037 normal Purchases of raw materials and other supplies ii_3 account_id balance account_codes 6091 + 601 + 602 + 6092 normal Changes in inventories (raw materials and supplies) ii_4 account_id balance account_codes 6032 + 6031 normal Other purchases and external charges ii_5 account_id balance account_codes 604 + 605 + 606 + 6090 + 6093 + 6094 + 6095 + 6096 + 6098 + 6099 + 61 + 62 + 650 + 651 + 652 + 653 + 654 + 656 + 657 + 658 + 659 normal Taxes and duties ii_6 account_id balance account_codes 649 + 644 + 635 + 637 normal Wages and salaries ii_7 account_id balance account_codes 648 + 641 normal Social security charges ii_8 account_id balance account_codes 645 + 633 + 646 + 631 + 647 normal Depreciation and provisions on fixed assets: depreciation allowances ii_9 account_id balance account_codes 6812 + 6811 normal Depreciation and provisions on fixed assets: provisions ii_10 account_id balance account_codes 6816 normal Depreciation and provisions on current assets: provisions ii_11 account_id balance account_codes 6817 normal Depreciation, amortisation and provisions for liabilities and charges: provisions ii_12 account_id balance account_codes 6815 normal 1-Operating result (I-II) 0 balance aggregation I.balance - II.balance normal Share of profit on joint operations 0 Profit allocated or loss transferred (III) III account_id balance account_codes -755 normal Losses incurred or profit transferred (IV) IV account_id balance account_codes 655 normal Financial income (V) V 0 balance aggregation v_1.balance + v_2.balance + v_3.balance + v_4.balance + v_5.balance + v_6.balance normal Of participations v_1 account_id balance account_codes -761 normal Other securities and receivables in fixed assets v_2 account_id balance account_codes -762 normal Other interest and similar income v_3 account_id balance account_codes -763 - 768 - 765 - 764 normal Reversals of provisions and expense transfers v_4 account_id balance account_codes -786 normal Positive exchange rate differences v_5 account_id balance account_codes -766 normal Net income from sales of marketable securities v_6 account_id balance account_codes -767 normal Financial charges (VI) VI 0 balance aggregation vi_1.balance + vi_2.balance + vi_3.balance + vi_4.balance + vi_5.balance normal Depreciation and provisions vi_1 account_id balance account_codes 686 normal Sundry expenses vi_2 account_id balance account_codes 668 normal Interest and similar charges vi_3 account_id balance account_codes 661 + 664 + 665 normal Negative exchange rate differences vi_4 account_id balance account_codes 666 normal Net expenses on disposals of investment property vi_5 account_id balance account_codes 667 normal 2.financial result (V-VI) 0 balance aggregation V.balance - VI.balance normal 3.current result before taxes(I-II+III-IV+V-VI) 0 balance aggregation I.balance + III.balance + V.balance - II.balance - IV.balance - VI.balance normal Extraordinary income (VII) VII 0 balance aggregation vii_1.balance + vii_2.balance + vii_3.balance + vii_4.balance + vii_5.balance normal On management operations vii_1 account_id balance account_codes -771 normal Extraordinary income vii_2 account_id balance account_codes -772 normal On trust transactions vii_5 account_id balance account_codes -774 normal On capital transactions vii_3 account_id balance account_codes -775 - 778 - 777 normal Reversals of provisions and expense transfers vii_4 account_id balance account_codes -787 - 797 normal Exceptional expenses (VIII) VIII 0 balance aggregation viii_1.balance + viii_2.balance + viii_3.balance + viii_4.balance normal On management operations viii_1 account_id balance account_codes 671 + 672 normal On trust transactions viii_4 account_id balance account_codes 674 normal On capital transactions viii_2 account_id balance account_codes 678 + 675 normal Depreciation and provisions viii_3 account_id balance account_codes 687 normal 4. extraordinary result (VII-VIII) 0 balance aggregation VII.balance - VIII.balance normal Employee profit-sharing (IX) IX account_id balance account_codes 691 normal Income tax (X) X account_id balance account_codes 695 + 696 + 697 + 698 + 699 normal Total income (I+III+V+VII) total_products 0 balance aggregation I.balance + III.balance + V.balance + VII.balance normal Total expenses (II+IV+VI+VIII+IX+X) total_charges 0 balance aggregation II.balance + IV.balance + VI.balance + VIII.balance + IX.balance + X.balance normal Profit or loss total_all 0 balance aggregation total_products.balance - total_charges.balance normal Profit and loss account account_report