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 |