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No | Grouping Name | GL Accounts sections that are included in the value | Comments |
1 | Revenue | PL Revenue | Dr Turnovers are considered as negative value, Cr Turnovers are considered as positive value, i.e (-DR), (+CR) |
2 | Cost of Sales | PL Cost Of Goods Sold (Employees) | Dr Turnovers are considered as negative value, Cr Turnovers are considered as positive value, i.e (-DR), (+CR) |
3 | Gross Profit | Gross Profit = Revenue + - Cost of Sales | Gross Profit is calculayed by formula |
4 | Selling Expenses | PL Selling Expenses | Dr Turnovers are considered as negative value, Cr Turnovers are considered as positive value, i.e (-DR), (+CR) |
5 | Administrative Expenses | PL Administrative Expenses (Employees) | Dr Turnovers are considered as negative value, Cr Turnovers are considered as positive value, i.e (-DR), (+CR) |
6 | Other Incomes / (Expenses), Net | PL Other Operating Expense PL Other Operating Income | Dr Turnovers are considered as negative value, Cr Turnovers are considered as positive value, i.e (-DR), (+CR) |
7 | Operating Profit | Operating Profit = Gross Profit+Selling Expense+Administrative Expense + Other Incomes / (Expenses) | Operating Profit is calculated by formula |
8 | Finance Incomes / (Costs), Net | PL Finance Costs PL Finance Income | Dr Turnovers are considered as negative value, Cr Turnovers are considered as positive value, i.e (-DR), (+CR) |
9 | Foreign Exchange Gain / (Loss), Net | PL Non-Operating Expense PL Non-Operating Income | Dr Turnovers are considered as negative value, Cr Turnovers are considered as positive value, i.e (-DR), (+CR) |
10 | Profit Before Income Tax | Profit Before Income Tax = Operating Profit + Finance Incomes / (Costs) + Foreign Exchange Gain / (Loss) | Operating Profit is calculated by formula |
11 | Current Income Tax Expense | PL Current Tax Expense | Dr Turnovers are considered as negative value, Cr Turnovers are considered as positive value, i.e (-DR), (+CR) All Turnovers of GL accounts corresponding with BS Deferred Tax Assets and BS Deferred Tax Liabilities are excluded from the value |
12 | Deferred Income Tax (Expense) / Benefit | BS Deferred Tax Assets BS Deferred Tax Liabilities | Dr Turnovers are considered as negative value, Cr Turnovers are considered as positive value, i.e (-DR), (+CR) The value includes only turnovers from GL accounts corresponding with PL Current Tax Expense. All other turnovers are excluded. |
13 | Total Income Tax (Expense) / Benefit | Total Income Tax (Expense) / Benefit = Current Income Tax Expense + BS Deferred Tax Assets + BS Deferred Tax Liabilities | Operating Profit is calculated by formula |
14 | Profit for the Year | Profit for the Year = Profit Before Income Tax + Total Income Tax (Expense) / Benefit | Profit for the Year (for the selected period) is calculated by formula |
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