P&L Statement

(+) Sales Revenue

(−) Cost of Sales

Gross Profit or Loss

(+) Other Operating Income

(−) Administrative Expenses

(−) Research and Development Expenses

(−) Marketing Expenses

(+) Earnings from Investments in Assets and Securities

(+) Profits from Selling Investments in Assets and Securities

(+) Interest Income & Related Income

(−) Expenses and Losses from Selling Securities

(−) Provision for Losses from Investments in Securities

(−) Interest Expense & Related Expenses

Operating Profit or Loss

(+) Extraordinary and Non-Operating Revenues

(+) Extraordinary Profit

(+) Earnings that Belongs to Previous Years

(+) Profit from Previous Years Provisions

(−) Extraordinary and Non-Operating Expenses

(−) Extraordinary Losses

(−) Expenses that Belongs to Previous Years

(−) Provision for Extraordinary Dangers

(−) Depreciation of Assets minus the Amount of Depreciation of

Asset that is not included in Operating Expenses

Extraordinary and Non-Operating Profit or Loss

Net Income