Income statement format and terminology OMV Group is one of Austria’s largest listed companies and a leading European oil and gas group.

The English-language version of its 2000 consolidated income statement is set out in Exhibit 6.21.

Required Find or derive the following income numbers for the OMV Group in 2000. If the number cannot be derived, explain why.

(a) Gross profit.

(b) Operating profit.

(c) Net profit of the group.

(d) Net profit attributable to the parent company’s shareholders.

(Hint: Items 4 and 5 on the income statement can be considered adjustments to operating expenses.)

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