Layout of the profit and loss account by nature of expense
Collection · Nordic Smart Government & Business Terminology
URI
https://iri.suomi.fi/terminology/nbvoc/collection-1003Name
- Kululajikohtainen tuloslaskelmakaava
- Resultaträkningens Uppställningsform med Kostnadsslagsindelning
- Layout of the profit and loss account by nature of expense
- Opstilling af Resultatopgørelsen – Artsopdelt
Definition
- Direktiivi 2013/34/eu 13 artiklassa tarkoitettu kululajikohtainen tuloslaskelmakaava
Concepts in the collection
- Value adjustments in respect of current assets, to the extent that they exceed the amount of value adjustments which are normal in the undertakings
- Other operating expenses
- Other interest receivable and similar income, with a separate indication of that derived from affiliated undertakings
- Other external expenses
- Income from participating interests, with a separate indication of that derived from affiliated undertakings
- Value adjustments in respect of formation expenses and of tangible and intangible fixed assets
- Variation in stocks of finished goods and in work in progress
- Work performed by the undertaking for its own purposes and capitalized
- Net turnover
- Other operating income
- Tax on profit or loss
- Profit or loss after taxation
- Other taxes not shown under items 1 to 15
- Profit or loss for the financial year
- Raw materials and consumables
- Staff costs
- Wages and salaries
- Social security costs, with a separate indication of those relating to pensions
- Financial income
- Value adjustments in respect of financial assets and of investments held as current assets
- Interest payable and similar expenses, with a separate indication of amounts payable to affiliated undertakings
- Income from other investments and loans forming part of the fixed assets, with a separate indication of that derived from affiliated undertakings
Additional technical information
Organization
- Finnish Tax Administration
Created at
Modified at