Accommodation costs building taxes Accommodation costs environmental costs Accommodation costs fiscal Accommodation costs maintenance and repair costs Accommodation costs other costs Accommodation costs rental and lease costs Acquired total amount assets start tax year Amount profit distribution Annuity reserve fiscal Balance Balance profit calculation for tax purposes fiscal Balance profit distributions by cooperations Balance tax for taxation elsewhere Bonds fiscal Book profits on assets commercial Book profits on assets fiscal Capitalized production own business commercial Capitalized production own business fiscal Car and transport costs fiscal Change stock and volume of work in progress commercial Change stock and volume of work in progress fiscal Concessions licenses etc fiscal Contingency reserve fiscal Convertible loans fiscal Costs Costs debts interest expenditure etc commercial Costs debts interest expenditure etc fiscal Costs debts to shareholders and participants commercial Costs incorporation and issue shares commercial Costs incorporation and issue shares fiscal Costs of education commercial Costs of sales of raw and ancillary etc materials commercial Costs of sales trade goods commercial Costs outsourced work and other external costs commercial Costs outsourced work and other external costs fiscal Costs research and development costs commercial Costs research and development costs fiscal Date Description Description revenues receivables against participating interests Dividend except participating interest dividend commercial Dividend except participating interest dividend fiscal Domestic participating interests commercial Early retirement provision fiscal Employee insurance contributions fiscal Energy costs commerica lincluding net services Environmental provision fiscal Export reserve fiscal Finished products and commercial goods fiscal Future spending reserve fiscal Goodwill fiscal Informal capital fiscal Maintenance other tangible fixed assets commercial Maintenance other tangible fixed assets fiscal Net turnover fiscal Nominal accrued income fiscal Nominal other receivables fiscal Nominal short term receivables from participating interests affiliated companies fiscal Nominal short term receivables from shareholders participants fiscal Nominal value added tax fiscal Other costs commercial Other costs fiscal Other extraordinary income or expenditure commercial Other extraordinary income or expenditure fiscal Other financial fixed assets or liabilities fiscal Other intangible fixed assets fiscal Other personnel costs commercial Other personnel costs fiscal Other receivables financial assets fiscal Other receivables fiscal Other sales costs commercial Other social security costs commercial Paid and called up capital fiscal Paid in advance in relation to intangible fixed assets fiscal Paid in advance in respect of stock fiscal Participating interests abroad fiscal Payables and receivables corporation tax fiscal Payables and receivables from participating interests affiliated companies fiscal Payables and receivables from shareholders participants fiscal Payables and receivables to suppliers trade debtors and commercial credits fiscal Payables and receivables value added tax fiscal Payables to credit institution fiscal Payments to agency workers Payments to other temporary workers Pension costs commercial Pension costs fiscal Pension provision fiscal Private loans fiscal Raw and ancillary materials fiscal Received benefit payments and subsidies fiscal Reinvestment reserve fiscal Results domestic participating interests commercial Results domestic participating interests fiscal Results participating interests abroad commercial Results participating interests abroad fiscal Retained profits fiscal Revenues Revenues interest on bank credits commercial Revenues interest on bank credits fiscal Revenues other receivables commercial Revenues receivables against participating interests and affiliated companies commercial Revenues receivables against participating interests and affiliated companies fiscal Revenues receivables against shareholders and participants commercial Revenues receivables against shareholders and participants fiscal Sales costs commission costs commercial new Sales costs fiscal Self insurance reserve fiscal Share premium fiscal Short term receivables from participating interests and affiliated companies fiscal Short term receivables from shareholders and participants fiscal Social security costs commercial Social security costs fiscal Special valuation current assets commercial Special valuation current assets fiscal Specification Subtotal personnel costs commercial Subtotal personnel costs fiscal Taxable amount of tax year minus 1 Taxable amount of tax year minus 2 Taxable amount of tax year minus 3 Taxed withdrawal from contingency reserve fiscal Total amount assets fiscal Total business revenues fiscal Total corporation tax this year Total costs of raw and ancillary materials etc fiscal Total deduction subject to tax elsewhere Total depreciations fiscal Total equity capital business assets fiscal Total extraordinary income fiscal Total financial fixed assets fiscal Total liabilities fiscal Total liquid assets fiscal Total other business costs fiscal Total payables and accrued liabilities fiscal Total personnel costs fiscal Total provisions fiscal Total receivables fiscal Total stock fiscal Transport costs fuel costs Transport costs holder tax costs Transport costs insurance costs Transport costs maintenance and repair costs Transport costs other costs Transport costs rent and lease costs Valuation change tangible and intangible fixed assets commercial Valuation change tangible and intangible fixed assets fiscal Valuation receivables commercial Valuation receivables fiscal Valuation securities commercial Valuation securities fiscal Wages and salaries fiscal Withdrawal reinvestment reserve Work in progress fiscal