Profit and Loss selector Balance balance Operating profit/loss (A - B) RS_1030 balance aggregation RS_1001.balance - RS_1018.balance normal A. Operating income (I + II + III + IV) RS_1001 balance aggregation RS_1002.balance + RS_1009.balance + RS_1016.balance + RS_1017.balance normal I. Income from goods sold RS_1002 balance aggregation RS_1003.balance + RS_1004.balance + RS_1005.balance + RS_1006.balance + RS_1007.balance + RS_1008.balance normal 1. Goods sold to domestic parent companies and subsidiaries RS_1003 balance account_codes -600 normal 2. Goods sold to foreign parent companies and subsidiaries RS_1004 balance account_codes -601 normal 3. Goods sold to other associated companies on the domestic market RS_1005 balance account_codes -602 normal 4. Goods sold to other associated companies on the foreign market RS_1006 balance account_codes -603 normal 5. Goods sold to domestic customers RS_1007 balance account_codes -604 normal 6. Goods sold to foreign customers RS_1008 balance account_codes -605 normal II. Income from products sold and services provided RS_1009 balance aggregation RS_1010.balance + RS_1011.balance + RS_1012.balance + RS_1013.balance + RS_1014.balance + RS_1015.balance normal 1. Products sold and services provided to domestic parent companies and subsidiaries RS_1010 balance account_codes -610 normal 2. Products sold and services provided to foreign parent companies and subsidiaries RS_1011 balance account_codes -611 normal 3. Products sold and services provided to other associated companies on the domestic market RS_1012 balance account_codes -612 normal 4. Products sold and services provided to other associated companies on the foreign market RS_1013 balance account_codes -613 normal 5. Products sold and services provided to domestic customers RS_1014 balance account_codes -614 normal 6. Products sold and services provided to foreign customers RS_1015 balance account_codes -615 normal III. Income from premiums, subsidies, grants, donations and similar RS_1016 balance account_codes -64 normal IV. Other operating income RS_1017 balance account_codes -65 normal B. Operating expenses (I - II - III + IV + V + VI + VII + VIII + IX + X + XI) RS_1018 balance aggregation RS_1019.balance - RS_1020.balance - RS_1021.balance + RS_1022.balance + RS_1023.balance + RS_1024.balance + RS_1025.balance + RS_1026.balance + RS_1027.balance + RS_1028.balance + RS_1029.balance normal I. Cost of goods sold RS_1019 balance account_codes 50 normal II. Revenue from undertaking for own purposes RS_1020 balance account_codes -62 normal III. Increase in inventories of work in progress and finished products and unfinished services RS_1021 balance account_codes -630 normal IV. Decrease in inventories of work in progress and finished products and unfinished services RS_1022 balance account_codes 631 normal V. Raw material costs RS_1023 balance account_codes 51\(513) normal VI. Fuel and energy costs RS_1024 balance account_codes 513 normal VII. Salaries, wages and other personal indemnities RS_1025 balance account_codes 52 normal VIII. Production services costs RS_1026 balance account_codes 53 normal IX. Depreciation costs RS_1027 balance account_codes 540 normal X. Long-term provision costs RS_1028 balance account_codes 54\(540) normal XI. Intangible costs RS_1029 balance account_codes 55 normal Profit from financing (C - D) RS_1048 balance aggregation RS_1032.balance - RS_1040.balance normal C. Financial income (I + II + III) RS_1032 balance aggregation RS_1033.balance + RS_1038.balance + RS_1039.balance normal I. Financial income from associated companies and other financial income (1034 + 1035 + 1036 + 1037) RS_1033 balance aggregation RS_1034.balance + RS_1035.balance + RS_1036.balance + RS_1037.balance normal 1. Financial income from parent company and subsidiaries RS_1034 balance account_codes -660 normal 2. Financial income from other associated companies RS_1035 balance account_codes -661 normal 3. Share in the profits of associated companies and joint ventures RS_1036 balance account_codes -665 normal 4. Other financial income RS_1037 balance account_codes -669 normal II. Income from interest (from third parties) RS_1038 balance account_codes -662 normal III. Positive effects on exchange rate and effects of foreign currency clause (to third parties) RS_1039 balance account_codes -663 - 664 normal D. Financial expenses (I + II + III) RS_1040 balance aggregation RS_1041.balance + RS_1046.balance + RS_1047.balance normal I. Financial expenses incurred with associated companies and other financial expenses (1042 + 1043 + 1044 + 1045) RS_1041 balance aggregation RS_1042.balance + RS_1043.balance + RS_1044.balance + RS_1045.balance normal 1. Financial expenses incurred with parent company and subsidiaries RS_1042 balance account_codes 560 normal 2. Financial expenses incurred with other associated companies RS_1043 balance account_codes 561 normal 3. Share in losses of associated companies and joint ventures RS_1044 balance account_codes 565 normal 4. Other financial expenses RS_1045 balance account_codes 569 + 566 normal II. Interest expenses (to third parties) RS_1046 balance account_codes 562 normal III. Negative effects on exchange rate and effects of foreign currency clause (to third parties) RS_1047 balance account_codes 563 + 564 normal Profit from other regular operations and irregular operations (E - F + G - H + I - J) RS_other_result balance aggregation RS_1050.balance - RS_1051.balance + RS_1052.balance - RS_1053.balance + RS_1056.balance - RS_1057.balance normal E. Income on value adjustment of other assets carried at fair value through profit and loss account RS_1050 balance account_codes -683 - 685 normal F. Expenses on value adjustment of other assets carried at fair value through profit and loss account RS_1051 balance account_codes 583 + 585 normal G. Other income RS_1052 balance account_codes -68\(683,685) - 67 normal H. Other expenses RS_1053 balance account_codes 58\(583,585) + 57 normal I. Net profit from discontinued operations, effects of changes in accounting policies and corrections of errors from previous periods RS_1056 balance_unbound account_codes -69 - 59 normal balance aggregation RS_1056.balance_unbound if_above(RSD(0)) normal J. Net loss from discontinued operations, effects of changes in accounting policies and corrections of errors from previous periods RS_1057 balance_unbound account_codes 69 + 59 normal balance aggregation RS_1057.balance_unbound if_above(RSD(0)) normal Profit before tax (Operating + Financing + Other regular and Irregular operations) RS_1058 balance aggregation RS_1030.balance + RS_1048.balance + RS_other_result.balance normal Tax on profit (I + II - III + IV) RS_tax_profit balance aggregation RS_1060.balance + RS_1061.balance - RS_1062.balance + RS_1063.balance normal I. Tax expenses for the period RS_1060 balance account_codes 721 normal II. Deferred tax expenses of a period RS_1061 balance account_codes 7220 normal III. Deferred tax income of a period RS_1062 balance account_codes -7221 normal IV. Personal indemnities paid to employer RS_1063 balance account_codes 723 normal P. Net profit/loss (profit before tax - tax on profit) RS_1064 balance aggregation RS_1058.balance - RS_tax_profit.balance normal Profit and Loss account_report