Layout Of The Profit and Loss Account by Function of Expense
Collection · Nordic Smart Government & Business Terminology
URI
https://iri.suomi.fi/terminology/nbvoc/collection-1004Name
- Toimintokohtainen tuloslaskelmakaava
- Resultaträkningens Uppställningsform med Funktionsindelning
- Layout Of The Profit and Loss Account by Function of Expense
- Opstilling af Resultatopgørelsen Funktionsopdelta
Definition
- Direktiivi 2013/34/eu 13 artiklassa tarkoitettu toimintokohtainen tuloslaskelmakaava
- Layout of the profit and loss account by function of expense provided for in article 13 directive 2013/34/eu
Concepts in the collection
- Net turnover
- cost of sales
- Distribution costs
- administrative expenses
- Gross profit or loss
- Other operating income
- Income from participating interests, with a separate indication of that derived from affiliated undertakings
- Income from other investments and loans forming part of the fixed assets, with a separate indication of that derived from affiliated undertakings
- Other interest receivable and similar income, with a separate indication of that derived from affiliated undertakings
- 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
- 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
Additional technical information
Organization
- Finnish Tax Administration
Created at
Modified at