| revenues from total activity | Income from total activity includes: net income from sale of products, income from sale of goods and materials, other operating income and financial income |
| revenues from sale of products, goods and materials | Revenues from sale of goods and materials i.e. current assets purchased for resale in a non-processed condition and products manufactured by entity if they are sold by shops within the company's network along with goods manufactured by other manufacturers |
| 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 total activity | Cost of obtaining revenues from total 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 | 2) 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 |
| the financial result from the sale of products, goods and materials | the financial result from the 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) |
| the result on economic activity | the 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 |
| the result on extraordinary events | the 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 corrected by result on extraordinary events |
| encumbrances on gross financial result | encumbrances of 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 total | 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 dues | short-term dues 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 inter-period settlements | short-term inter-period settlements 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 |
| the cost level indicator from total activity | the cost level indicator constitutes the relation of the costs of obtaining revenues from total activity to revenues from total activity |
| sales profitability rate from the sale of products, goods and materials | sales profitability rate constitutes the relation of the result from the sale of products, goods and materials to net revenues from the sale of products, goods and materials |
| the profitability rate of gross turnover | the profitability rate of gross turnover constitutes the relation of gross financial result to revenues from total activity |
| the profitability rate of net turnover | the profitability rate of net turnover constitutes the relation of net financial result to revenues from total activity |
| the first degree financial liquidity indicator | the first degree financial liquidity indicator constitutes the relations of short-term investments to short-term liabilities |
| the second degree financial liquidity indicator | the second degree financial liquidity indicator constitutes the relations of short-term investments and short-term dues to short-term liabilities |