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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 19 July 2013 - onwards
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Annex V Layout of the profit and loss account - by nature of expense, provided for in Article 13

1. Net turnover.

2. Variation in stocks of finished goods and in work in progress.

3. Work performed by the undertaking for its own purposes and capitalised.

4. Other operating income.

5.

(a) Raw materials and consumables.

(b) Other external expenses.

6. Staff costs:

(a) wages and salaries;

(b) social security costs, with a separate indication of those relating to pensions.

7.

(a) Value adjustments in respect of formation expenses and of tangible and intangible fixed assets.

(b) Value adjustments in respect of current assets, to the extent that they exceed the amount of value adjustments which are normal in the undertaking concerned.

8. Other operating expenses.

9. Income from participating interests, with a separate indication of that derived from affiliated undertakings.

10. Income from other investments and loans forming part of the fixed assets, with a separate indication of that derived from affiliated undertakings.

11. Other interest receivable and similar income, with a separate

Comparing proposed amendment...