ANNEX VI
LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY FUNCTION OF EXPENSE, PROVIDED FOR IN ARTICLE 13
1. | Net turnover. |
2. | Cost of sales (including value adjustments). |
3. | Gross profit or loss. |
4. | Distribution costs (including value adjustments). |
5. | Administrative expenses (including value adjustments). |
6. | Other operating income. |
7. | Income from participating interests, with a separate indication of that derived from affiliated undertakings. |
8. | Income from other investments and loans forming part of the fixed assets, with a separate indication of that derived from affiliated undertakings. |
9. | Other interest receivable and similar income, with a separate indication of that derived from affiliated undertakings. |
10. | Value adjustments in respect of financial assets and of investments held as current assets. |
11. | Interest payable and similar expenses, with a separate indication of amounts payable to affiliated undertakings. |
12. | Tax on profit or loss. |
13. | Profit or loss after taxation. |
14. | Other taxes not shown under items 1 to 13. |
15. | Profit or loss for the financial year. |