Code 20 - Profit and Loss selector Balance balance 1. Net turnover | 01 RO_PNL_smle_01_01 RO_PNL_smle_01_02.balance + RO_PNL_smle_01_03.balance - RO_PNL_smle_01_04.balance + RO_PNL_smle_01_05.balance Production sales | 02 RO_PNL_smle_01_02 account_id -702 - 703 - 701 - 705 - 706 - 708 - 704 Income from sale of goods | 03 RO_PNL_smle_01_03 account_id -707 Commercial discounts granted | 04 RO_PNL_smle_01_04 account_id 709 Income from operating subsidies related to net turnover | 05 RO_PNL_smle_01_05 account_id -7411 2. Revenues related to the cost of production in progress RO_PNL_smle_02 RO_PNL_smle_02_06.balance + RO_PNL_smle_02_07.balance SOLDE C | 06 RO_PNL_smle_02_06 balance_unfiltered account_codes -711 - 712 balance aggregation RO_PNL_smle_02_06.balance_unfiltered if_above(RON(0)) SOLDE D | 07 RO_PNL_smle_02_07 balance aggregation -RO_PNL_smle_02_06.balance_unfiltered if_above(RON(0)) 3. Income from the production of intangible and tangible non-current asset | 08 RO_PNL_smle_03_08 account_id -722 - 721 4. Revenues from revaluation of property, plant and equipment | 09 RO_PNL_smle_04_09 account_id -755 5. Income from the production of real estate investments | 10 RO_PNL_smle_05_10 account_id -725 6. Income from operating grants | 11 RO_PNL_smle_06_11 account_id -741\(7411,7418) 7. Other operating revenues | 12 RO_PNL_smle_07_12 -751 - 758 - 7815 - of which, income from investment grants | 13 RO_PNL_smle_07_13 account_id -7584 - of which, negative goodwill income | 14 RO_PNL_smle_07_14 account_id -7815 OPERATING INCOME - TOTAL | 15 RO_PNL_smle_00_15 RO_PNL_smle_01_01.balance + RO_PNL_smle_02_06.balance - RO_PNL_smle_02_07.balance + RO_PNL_smle_03_08.balance + RO_PNL_smle_04_09.balance + RO_PNL_smle_05_10.balance + RO_PNL_smle_06_11.balance + RO_PNL_smle_07_12.balance 8. a) Expenditures on raw materials and consumables | 16 RO_PNL_smle_08_16 balance account_codes 601 + 602 Other material expenses | 17 RO_PNL_smle_08_17 account_id balance account_codes 603 + 604 + 606 + 608 b) Other external expenses (with energy and water) | 18 RO_PNL_smle_08_18 account_id balance account_codes 605 c) Expenditure on goods | 19 RO_PNL_smle_08_19 account_id balance account_codes 607 + 6815 Trade discounts received | 20 RO_PNL_smle_08_20 account_id -609 9. Staff costs, of which: | 21 RO_PNL_smle_09_21 balance aggregation RO_PNL_smle_09_22.balance + RO_PNL_smle_09_23.balance a) Salaries and allowances | 22 RO_PNL_smle_09_22 account_id balance account_codes 641 + 642 + 643 + 644 b) Expenses on insurance and social protection | 23 RO_PNL_smle_09_23 account_id balance account_codes 645 + 646 10. a) Value adjustments for tangible and intangible assets | 24 RO_PNL_smle_10_24 RO_PNL_smle_10_25.balance - RO_PNL_smle_10_26.balance a. 1) Expenses | 25 RO_PNL_smle_10_25 account_id balance account_codes 6811 + 6813 + 6817 + 6818 a. 2) Incomes | 26 RO_PNL_smle_10_26 account_id -7813 b) Value adjustments on current assets | 27 RO_PNL_smle_10_27 RO_PNL_smle_10_28.balance - RO_PNL_smle_10_29.balance b. 1) Expenses | 28 RO_PNL_smle_10_28 account_id balance account_codes 654 + 6814 + 6818 b. 2) Incomes | 29 RO_PNL_smle_10_29 account_id -7814 - 754 11. Other operating expenses | 30 RO_PNL_smle_11_30 balance aggregation RO_PNL_smle_11_31.balance + RO_PNL_smle_11_32.balance + RO_PNL_smle_11_33.balance + RO_PNL_smle_11_34.balance + RO_PNL_smle_11_35.balance + RO_PNL_smle_11_36.balance 11.1 Expenditure on external benefits | 31 RO_PNL_smle_11_31 account_id balance account_codes 611 + 612 + 613 + 614 + 615 + 621 + 622 + 623 + 624 + 625 + 626 + 627 + 628 11.2 Expenses with other taxes and assimilated payments representing transfers and contributions due based on special normative acts | 32 RO_PNL_smle_11_32 account_id balance account_codes 635 + 6586 11.3 Expenditure on environmental protection | 33 RO_PNL_smle_11_33 account_id balance account_codes 652 11.4 Expenditures from revaluation of non-current assets | 34 RO_PNL_smle_11_34 account_id balance account_codes 655 11.5 Disaster and other similar expenses | 35 RO_PNL_smle_11_35 account_id balance account_codes 6587 11.6 Other expenses | 36 RO_PNL_smle_11_36 account_id balance account_codes 651 + 6581 + 6582 + 6583 + 6584 + 6588 Adjustments regarding provisions | 37 RO_PNL_smle_11_37 RO_PNL_smle_11_38.balance - RO_PNL_smle_11_39.balance - Costs | 38 RO_PNL_smle_11_38 account_id balance account_codes 6812 - Incomes | 39 RO_PNL_smle_11_39 account_id -7812 OPERATING COSTS - TOTAL | 40 RO_PNL_smle_00_40 RO_PNL_smle_08_16.balance + RO_PNL_smle_08_17.balance + RO_PNL_smle_08_18.balance + RO_PNL_smle_08_19.balance - RO_PNL_smle_08_20.balance + RO_PNL_smle_09_21.balance + RO_PNL_smle_10_24.balance + RO_PNL_smle_10_27.balance + RO_PNL_smle_11_30.balance + RO_PNL_smle_11_37.balance OPERATING PROFIT OR LOSS: RO_PNL_smle_00_41 - Profit | 41 RO_PNL_smle_00_2_41 balance_unfiltered aggregation RO_PNL_smle_00_15.balance - RO_PNL_smle_00_40.balance balance aggregation RO_PNL_smle_00_2_41.balance_unfiltered if_above(RON(0)) - Loss | 42 RO_PNL_smle_00_42 balance aggregation -RO_PNL_smle_00_2_41.balance_unfiltered if_above(RON(0)) 12. Income from participation interests | 43 RO_PNL_smle_12_43 -7613 - 7611 - 7612 - of which, revenues obtained from affiliated entities | 44 RO_PNL_smle_12_44 account_id -7613 - 7611 - 7612 13. Interest income | 45 RO_PNL_smle_13_45 -766 - of which, revenues obtained from affiliated entities | 46 RO_PNL_smle_13_46 account_id -766 14. Income from operating subsidies for the debt due | 47 RO_PNL_smle_14_47 account_id -7418 15. Other financial incomes | 48 RO_PNL_smle_15_48 -7615 - 768 - 767 - 764 - 765 - 762 - of which, income from other financial assets | 49 RO_PNL_smle_15_49 account_id -7615 FINANCIAL INCOME - TOTAL | 50 RO_PNL_smle_00_50 RO_PNL_smle_12_43.balance + RO_PNL_smle_13_45.balance + RO_PNL_smle_14_47.balance + RO_PNL_smle_15_48.balance 16. Value adjustments in respect of financial non-current assets and investments held as current assets | 51 RO_PNL_smle_16_51 RO_PNL_smle_16_52.balance - RO_PNL_smle_16_53.balance - Costs | 52 RO_PNL_smle_16_52 account_id balance account_codes 686 - Incomes | 53 RO_PNL_smle_16_53 account_id -786 17. Interest charges | 54 RO_PNL_smle_17_54 666 - of which, expenses in relation to affiliated entities | 55 RO_PNL_smle_17_55 account_id 666 18. Other financial expenses | 56 RO_PNL_smle_18_56 account_id 665 + 664 + 667 + 668 + 663 FINANCIAL COSTS - TOTAL | 57 RO_PNL_smle_00_57 RO_PNL_smle_16_51.balance + RO_PNL_smle_17_54.balance + RO_PNL_smle_18_56.balance FINANCIAL PROFIT OR LOSS account_financial_report_ro_pnl_smle_00 - Profit | 58 RO_PNL_smle_00_58 balance_unfiltered aggregation RO_PNL_smle_00_50.balance - RO_PNL_smle_00_57.balance balance aggregation RO_PNL_smle_00_58.balance_unfiltered if_above(RON(0)) - Loss | 59 RO_PNL_smle_00_59 balance aggregation -RO_PNL_smle_00_58.balance_unfiltered if_above(RON(0)) TOTAL INCOME | 60 RO_PNL_smle_00_60 RO_PNL_smle_00_15.balance + RO_PNL_smle_00_50.balance TOTAL COSTS | 61 RO_PNL_smle_00_61 RO_PNL_smle_00_40.balance + RO_PNL_smle_00_57.balance 19. GROSS PROFIT OR LOSS RO_PNL_smle_19 - Profit | 62 RO_PNL_smle_19_62 balance_unfiltered aggregation RO_PNL_smle_00_60.balance - RO_PNL_smle_00_61.balance balance aggregation RO_PNL_smle_19_62.balance_unfiltered if_above(RON(0)) - Loss | 63 RO_PNL_smle_19_63 balance aggregation -RO_PNL_smle_19_62.balance_unfiltered if_above(RON(0)) 20. Profit tax | 64 RO_PNL_smle_20_64 account_id balance account_codes 691 21. Activity-specific taxes | 65 RO_PNL_smle_21_65 account_id balance account_codes 695 22. Other taxes not shown in the above items | 66 RO_PNL_smle_22_66 account_id balance account_codes 698 NET PROFIT OR LOSS OF THE REPORTING PERIOD RO_PNL_smle_00_67 - Profit | 67 RO_PNL_smle_23_67 balance_unfiltered aggregation RO_PNL_smle_19_62.balance - RO_PNL_smle_19_63.balance - RO_PNL_smle_20_64.balance - RO_PNL_smle_21_65.balance - RO_PNL_smle_22_66.balance balance aggregation RO_PNL_smle_23_67.balance_unfiltered if_above(RON(0)) - Loss | 68 RO_PNL_smle_23_68 balance aggregation -RO_PNL_smle_23_67.balance_unfiltered if_above(RON(0))