| revenues from the whole activity (total revenues) | Revenues from the whole activityincludes: net income from sale of products, income from sale of goods and materials, other operating income and financial income |
| net revenues from sale of products, goods and materials (sales revenues) | Net revenues from sale of products, goods and materials (sales revenues) include domestic and export sales of products (finished, semi-finished products and services) manufactured by the unit together with packaging, equipment and third party services if invoiced along with products to customers, sales of goods and materials, i.e. tangible current assets purchased for resale in the same condition as received and products manufactured by the unit if they are sold in a chain of own stores along with the thirdparty goods, as well as amounts due for goods and materials sold regardless whether or not they have been paid |
| other operating revenues | other operating revenues, i.e. revenues indirectly related with the operating activity of the entity, in particular: profits from the sale of non-financial fixed assets (fixed assets, assets under construction, intangible fixed assets, investments in real estate and rights), assets (cash) received free of charge, including donated assets, as well as damages, reversed provisions, adjustments of the depreciation value for non-financial assets, revenues from social activities, revenues from rent or lease of fixed assets and investments in real estate and rights |
| financial revenues | financial revenues, i.e. amounts due in respect of dividends and share in profits, interest on loans granted, interest on time deposits, default interest, profits from the sale of investments, reduction of depreciation write-offs relating to investments due to the fact that the reasons resulting in the permanent loss of their value have ceased to exist (whether partially or totally), surplus of foreign exchange gains over losses |
| cost of obtaining revenues from whole activity (total costs) | Cost of obtaining revenues from whole activity includes: cost of products sold, goods and materials, other operating costs and financial costs |
| cost of products sold | cost of products sold, goods and materials related to the basic operating activity, which includes: the value of goods and materials sold as well as total costs decreased by the cost of generating benefits for the needs of the entity and corrected by charge in product stocks |
| other operating costs | other operating costs, i.e. costs indirectly related to operating activity of the entity, in particular: loss on the sale of non-financial fixed assets, depreciation of leased or rented fixed assets and assets under construction, depreciation write-downs (write-downs relating to permanent loss of value), fines, penalties and damages paid, wholly or partially written-off receivables relating to bankruptcy, composition or reorganization, provisions formed for future legal liabilities or liabilities which are likely to occur (losses on current business transactions), adjustments of the depreciation value for non-financial assets, costs of maintaining premises required for social activity, donations and fixed assets received free of charge |
| financial costs | financial costs, i.e., among other things interest from contracted credits and loans, interest and discount on bonds issued by the entity, default interest, loss on the sale of investments, write-offs updating the value of investments, the surplus of foreign exchange losses over gains |
| financial result from the sale of products, goods and materials | financial result from sale of products, goods and materials constitutes a difference between net revenues gained from the sale of products, goods and materials and costs bore for their obtaining (cost of products sold, goods and materials) |
| result on economic activity | result on economic activity is the sum of the financial results: on the sale of products, goods and materials, on other operating activity and on financial operations |
| result on extraordinary events | result on extraordinary events constitutes a difference between extraordinary profits and extraordinary losses |
| gross financial result | gross financial result (profit or loss) is a result on economic activity, until 2015 corrected by result on extraordinary events |
| obligatory encumbrances on gross financial result | obligatory encumbrances on gross financial result include: income tax on legal and natural persons and other payments pursuant to separate regulations (payable out of profits after taxation with income tax to the benefit of the state budget by state owned enterprises and sole-shareholder companies of the State Treasury) |
| net financial result | net financial result (profit or loss) is obtained after decreasing the gross financial result by obligatory encumbrances |
| current assets | current assets are part of the property controlled and used by the entity in its operating activity whose value has been determined in a reliable manner resulting from past events and bound to generate economic benefits to the entity in the future; they include stock (circulating or current fixed assets), short-term: dues, investments and inter-period settlements |
| short-term receivables | short-term receivables include total debtors from deliveries and services and the whole or part of other debtors, which are not financial assets, with the maturity of twelve months as of the balance sheet date |
| short-term investments | short-term investments are short-term assets acquired for the purpose of generating economic benefits owing to the increase in the value of these assets |
| short-term prepayments and accruals | short-term prepayments and accruals are the prepayments made for the period up to twelve months as of the balance sheet date |
| long-term liabilities | long-term liabilities are total liabilities with the maturity of more than twelve months as at the balance sheet date, apart from trade creditors |
| short-term liabilities | short-term liabilities (excluding special funds) are total trade creditors and the whole or part of other liabilities with the maturity of twelve months as of the balance sheet date |
| cost level indicator | cost level indicator constitutes the relation of the costs of obtaining revenues from total activity to revenues from total activity |
| gross sales profitability indicator | gross sales profitability indicator is the relation of the financial result from the sale of products, goods and materials to the net revenues from the sale of products, goods and materials |
| gross turnover profitability indicator | gross turnover profitability indicator constitutes the relation of gross financial result to revenues from total activity |
| net turnover profitability indicator | net turnover profitability indicator constitutes the relation of net financial result to revenues from total activity |
| first degree financial liquidity indicator | first degree financial liquidity indicator constitutes the relations of short-term investments to short-term liabilities |
| second degree financial liquidity indicator | second degree financial liquidity indicator constitutes the relations of short-term investments and short-term dues to short-term liabilities |