Profit and loss selector Balance balance A. business income HR_business_income 0 balance aggregation HR_revenu_sales.balance + HR_sales_revenue.balance + HR_income_prod.balance + HR_other_business.balance + HR_other_business1.balance normal I. Revenues from sales with entrepreneurs within the group HR_revenu_sales account_id balance account_codes -759 - 769 normal II. Sales revenue HR_sales_revenue account_id balance account_codes -75\(759) - 76\(769) normal III. Income based on the use of own products, goods and services HR_income_prod account_id balance account_codes -788 normal IV. Other business income with entrepreneurs within the group HR_other_business account_id balance account_codes -7839 - 7809 normal V. Other business income HR_other_business1 account_id balance account_codes -78\(788,7839,7809) normal B. business expenses HR_business_expenses 0 balance aggregation HR_other_business_exp.balance + HR_change.balance + HR_mat_cost.balance + HR_perso_cost.balance + HR_amort.balance + HR_other_cost.balance + HR_value_adj.balance + HR_reserv.balance normal I. Changes in the value of inventories of work in progress and finished goods HR_change account_id balance account_codes 708 normal II. Material costs HR_mat_cost balance aggregation HR_cost_raw_mat1.balance + HR_cost_good_sold.balance + HR_cost_exter.balance normal Costs of raw materials and materials HR_cost_raw_mat1 account_id balance account_codes 400 + 401 + 402 + 403 + 404 + 405 + 406 + 407 + 408 + 409 normal Cost of goods sold HR_cost_good_sold account_id balance account_codes 71 normal Other external costs HR_cost_exter account_id balance account_codes 41 + 51 + 70\(708) normal III. Personnel cost HR_perso_cost balance aggregation HR_net_salaries.balance + HR_cost_taxes.balance + HR_contrib_salary.balance + HR_other_perso_cost.balance normal Net salaries and wages HR_net_salaries account_id balance account_codes 420 + 501 normal Costs of taxes and contributions from salaries HR_cost_taxes account_id balance account_codes 421 + 422 normal Contributions to salaries HR_contrib_salary account_id balance account_codes 423 normal Other personnel cost HR_other_perso_cost account_id balance account_codes 500 + 502 + 505 + 424 normal IV. Amortization HR_amort account_id balance account_codes 43 normal V. Other cost HR_other_cost account_id balance account_codes 46 + 59 normal VI. Value adjustment HR_value_adj balance aggregation HR_fixed_asset.balance + HR_short_term_assets.balance normal Fixed assets except financial assets HR_fixed_asset account_id balance account_codes 440 + 441 + 442 normal Short-term assets other than financial assets HR_short_term_assets account_id balance account_codes 444 + 445 + 446 + 447 + 448 + 449 normal VII. Reservation HR_reserv balance aggregation HR_other_res.balance + HR_reserv_cost_warrant.balance + HR_reserv_pension.balance + HR_prov_tax_lia.balance + HR_reserv_init.balance + HR_reserv_costs_resto.balance normal Reserves for pensions, severance pay and similar obligations HR_reserv_pension account_id balance account_codes 450 normal Provisions for tax liabilities HR_prov_tax_lia account_id balance account_codes 451 normal Reservations for initiated court cases HR_reserv_init account_id balance account_codes 452 normal Reserves for the costs of restoration of natural resources HR_reserv_costs_resto account_id balance account_codes 453 normal Reserves for costs in the warranty periods HR_reserv_cost_warrant account_id balance account_codes 454 normal Other reservations HR_other_res account_id balance account_codes 455 + 456 + 457 normal VIII. Other business expenses HR_other_business_exp account_id balance account_codes 48 + 72 +73 normal C. Financial Revenue HR_financial_rev 0 balance aggregation HR_income_other_finan.balance + HR_unreal_gain.balance + HR_exchange_dif.balance + HR_income_other_int.balance + HR_income_other_long.balance + HR_exchange_rate.balance + HR_income_interest.balance + HR_income_invest_long.balance + HR_income_invest_share0.balance + HR_income_invest_share1.balance normal I. Income from investments in shares (shares) of entrepreneurs within the group HR_income_invest_share0 account_id balance account_codes -7700 normal II. Income from investments in shares (shares) of companies connected by a participating interest HR_income_invest_share1 account_id balance account_codes -775 normal III. Income from other long-term financial investments and loans to entrepreneurs within the group HR_income_invest_long account_id balance account_codes -7701 normal IV. Other income based on interest from relations with entrepreneurs within the group HR_income_interest account_id balance account_codes -7702 normal V. Exchange rate differences and other financial income from relations with entrepreneurs within the group HR_exchange_rate account_id balance account_codes -7703 normal VI. Income from other long-term financial investments and loans HR_income_other_long account_id balance account_codes -773 - 774 normal VII. Other income from interest HR_income_other_int account_id balance account_codes -771 normal VIII. Exchange differences and other financial income HR_exchange_dif account_id balance account_codes -772 normal IX. Unrealized gains (income) from financial assets HR_unreal_gain account_id balance account_codes -776 normal X. Other financial income HR_income_other_finan account_id balance account_codes -777 - 778 - 779 normal D. Financial expenses HR_financial_expenses 0 balance aggregation HR_expenses_interest_ent.balance + HR_exchange_rate_and_other.balance + HR_expenses_interest_and_similar.balance + HR_expenses_rate_and_other.balance + HR_unreal_exp.balance + HR_value_adj_asset.balance + HR_other_financ_exp.balance normal I. Expenses based on interest and similar expenses with entrepreneurs within the group HR_expenses_interest_ent account_id balance account_codes 470 normal II. Exchange rate differences and other expenses with entrepreneurs within the group HR_exchange_rate_and_other account_id balance account_codes 471 normal III. Expenses based on interest and similar expenses HR_expenses_interest_and_similar account_id balance account_codes 472 + 473 + 474 normal IV. Exchange rate differences and other expenses HR_expenses_rate_and_other account_id balance account_codes 475 + 476 normal V. Unrealized losses (expenses) from financial assets HR_unreal_exp account_id balance account_codes 4782 normal VI. Value adjustments of financial assets (net) HR_value_adj_asset account_id balance account_codes 477 + 478\(4782) normal VII. Other financial expenses HR_other_financ_exp account_id balance account_codes 479 + 49 normal E. Share in the profit from the company connected by participating interest HR_share_profit 0 balance account_codes -7400 normal F. Share in joint profits undertaking HR_share_join_profit 0 balance account_codes -7401 normal G. Share in the loss from the company connected by participating interest HR_share_loss 0 balance account_codes -7450 normal H. Share of loss from joint undertaking HR_share_loss_joint 0 balance account_codes -7451 normal I. TOTAL INCOME HR_total_income 0 balance aggregation HR_business_income.balance + HR_financial_rev.balance + HR_share_profit.balance + HR_share_join_profit.balance + HR_share_loss.balance + HR_share_loss_joint.balance normal J. TOTAL EXPENSE HR_total_expense 0 balance aggregation HR_business_expenses.balance + HR_financial_expenses.balance normal K. Profit or loss before tax HR_profit_loss_before 0 balance aggregation HR_prof_before_tax.balance + HR_loss_before_tax.balance normal I. Profit before tax HR_prof_before_tax balance aggregation HR_total_income.balance - HR_total_expense.balance if_above(HRK(0)) normal II. Loss before tax HR_loss_before_tax balance aggregation HR_total_income.balance - HR_total_expense.balance if_below(HRK(0)) normal L. PROFIT TAX HR_profit_tax 0 balance account_codes 803 normal M. Profit or loss for the period HR_profit_loss_tax_after 0 I. Profit for this period HR_prof_period balance aggregation HR_profit_loss_before.balance - HR_profit_tax.balance if_above(HRK(0)) normal II. Loss for this period HR_lossbefore_tax1 balance aggregation HR_profit_loss_before.balance - HR_profit_tax.balance if_below(HRK(0)) normal Profit and Loss account_report