Income statement by nature A. Net sales and sales equivalents B C D E F G H a) Net sales of finished goods b) Change in inventories of finished goods and work in progress (increase - positive amount, decrease-negative amount) c) Cost of finished goods for internal consumption d) Net sales of goods for resale and materials Operating expenses by nature: a) Amortization b) Materials and energy used c) External services d) Taxes and fees, including e) Wages and salaries f) Social insurance and similar charges g) Other expenses by nature Profit/(loss) on sale (A-B) Other operating income I. Gains on disposal of non-financial fixed (non-current) assets II. State subsidies III. Other Other operating expenses I. Losses on disposal of non-financial fixed (non-current) assets II. Revaluation (remeasurement) of non-financial assets III. Other Operating profit/(loss) C+D-E Financial incomes I. Dividends and participation in profits II. Interest income III. Gains on disposal of investments IV. Revaluation (remeasurement) of investments V. Other Financial costs I. Interest expense II. Losses on disposal of investments III. Revaluation (remeasurement) of investments IV. Other Profit/(loss) before tax I+J Income Tax K L M Other mandatory profit reductions/(loss increases) N Net profit/(loss) (N-O-P)