IMB - Intermediate management balances SIG - Soldes intermédiaires de gestion selector Balance Solde balance Value Added IV (I+II-III) Valeur Ajoutée IV (I+II-III) 0 l10n_fr_imb_value_added balance aggregation l10n_fr_imb_trade_margin.balance + l10n_fr_imb_production_for_the_year.balance - l10n_fr_imb_consumption_during_the_year_from_third_parties.balance Trade margin (I) Marge commerciale (I) l10n_fr_imb_trade_margin balance aggregation l10n_fr_imb_sale_of_goods.balance - l10n_fr_imb_purchase_cost_of_goods_sold.balance Sale of goods Ventes de marchandises l10n_fr_imb_sale_of_goods account_id balance account_codes -7097 - 707 Purchase cost of goods sold Cout d'achat des marchandises vendues l10n_fr_imb_purchase_cost_of_goods_sold account_id balance account_codes 607 + 608 + 6097 + 6037 Production for the year (II) Production de l'exercice (II) l10n_fr_imb_production_for_the_year balance aggregation l10n_fr_imb_production_sold.balance + l10n_fr_imb_de_stocked_production.balance + l10n_fr_imb_capitalized_production.balance Production sold Production vendue l10n_fr_imb_production_sold account_id balance account_codes -70\(700,707,709) - 7091 - 7092 - 7094 - 7095 - 7096 - 7098 Net Sales Montant net du chiffre d'affaires l10n_fr_imb_net_sales balance aggregation l10n_fr_imb_sale_of_goods.balance + l10n_fr_imb_production_sold.balance (De)Stocked production Production (dé)stockée l10n_fr_imb_de_stocked_production code account_codes -71 credit_balance aggregation l10n_fr_imb_de_stocked_production.code if_below(EUR(0)) debit_balance aggregation l10n_fr_imb_de_stocked_production.code if_above(EUR(0)) balance aggregation l10n_fr_imb_de_stocked_production.credit_balance + l10n_fr_imb_de_stocked_production.debit_balance Capitalized production Production immobilisée l10n_fr_imb_capitalized_production account_id balance account_codes -72 Consumption during the year from third parties (III) Consommations de l'exercice en provenance de tiers (III) l10n_fr_imb_consumption_during_the_year_from_third_parties account_id balance account_codes 60\(603,607,608,6097) + 6031 + 6032 + 61 + 62 Gross operating surplus V (IV+a-b-c) Excédent Brut d'Exploitation V (IV+a-b-c) 0 l10n_fr_imb_gross_operation_surplus balance aggregation l10n_fr_imb_value_added.balance + l10n_fr_imb_operation_subsidies.balance - l10n_fr_imb_taxes_and_similar_payments.balance - l10n_fr_imb_personnel_costs.balance Operating subsidies (a) Subventions d'exploitation (a) l10n_fr_imb_operation_subsidies account_id balance account_codes -74\(747) Taxes and similar payments (b) Impots, taxes et versements assimilés (b) l10n_fr_imb_taxes_and_similar_payments account_id balance account_codes 63 Personnel costs (c) Charges de personnel (c) l10n_fr_imb_personnel_costs account_id balance account_codes 641 + 645 + 647 + 648 - 649 Operating result VI (V+d+e+f+g-h-i-j) Résultat d'Exploitation VI (V+d+e+f+g-h-i-j) 0 l10n_fr_imb_operating_result balance aggregation l10n_fr_imb_gross_operation_surplus.balance + l10n_fr_imb_other_operating_income.balance + l10n_fr_imb_reversals_of_depreciations_and_operation_provisions.balance + l10n_fr_imb_share_of_investment_grants.balance + l10n_fr_imb_proceeds_disposals_property_plant_equipment_intangible_assets.balance - l10n_fr_imb_amortization_depreciation_and_operating_provisions.balance - l10n_fr_imb_other_expenses.balance - l10n_fr_imb_book_value_intangible_assets_property_plant_equipment_sold.balance Other operating income (d) Autre produits d'exploitation (d) l10n_fr_imb_other_operating_income account_id balance account_codes -75\(755,757) Reversals of depreciations and operating provisions (e) Reprises sur dépreciations et provisions d'exploitations (e) l10n_fr_imb_reversals_of_depreciations_and_operation_provisions account_id balance account_codes -781 Share of investment grants transferred to profit or loss for the year (f) Quote-part des subventions d'investissement transférée au résultat de l'exercice (f) l10n_fr_imb_share_of_investment_grants balance account_codes -747 Proceeds from disposals of property, plant and equipment and intangible assets (g) Produits des cessions d’immobilisations incorporelles et corporelles (g) l10n_fr_imb_proceeds_disposals_property_plant_equipment_intangible_assets balance account_codes -757 Amortization, depreciation and operating provisions (h) Dotations aux amort., dépréciations et provisions d'exploitation (h) l10n_fr_imb_amortization_depreciation_and_operating_provisions account_id balance account_codes 681 Other expenses (i) Autres charges (i) l10n_fr_imb_other_expenses account_id balance account_codes 65\(655,657) Book value of intangible assets and property, plant and equipment sold (j) Valeur comptable des immobilisations incorporelles et corporelles vendues (j) l10n_fr_imb_book_value_intangible_assets_property_plant_equipment_sold balance account_codes 657 Current result before tax VII (VI+k+l-m-n) Résultat courant avant impôt VII (VI+k+l-m-n) 0 l10n_fr_imb_current_result_before_tax balance aggregation l10n_fr_imb_operating_result.balance + l10n_fr_imb_share_of_profit_on_joint_operations.balance + l10n_fr_imb_financial_income.balance - l10n_fr_imb_share_of_profit_from_joint_operations.balance - l10n_fr_imb_financial_charges.balance Share of profit on joint operations (k) Quote-part de résultat sur opérations faites en commun (k) l10n_fr_imb_share_of_profit_on_joint_operations account_id balance account_codes -755 Financial income (l) Produits financiers (l) l10n_fr_imb_financial_income account_id balance account_codes -76 -786 Share of profit from joint operations (m) Quote-part de résultat sur opérations faites en commun (m) l10n_fr_imb_share_of_profit_from_joint_operations account_id balance account_codes 655 Financial charges (n) Charges financières (n) l10n_fr_imb_financial_charges account_id balance account_codes 66 + 686 Extraordinary result VIII (o-p) Résultat exceptionnel VIII (o-p) 0 l10n_fr_imb_extraordinary_result balance aggregation l10n_fr_imb_extraordinary_income.balance - l10n_fr_imb_exceptional_expenses.balance Extraordinary income (o) Produits exceptionnels (o) l10n_fr_imb_extraordinary_income account_id balance account_codes -77 - 787 Exceptional expenses (p) Charges exceptionnelles (p) l10n_fr_imb_exceptional_expenses account_id balance account_codes 67 + 687 Result for the year IX (VII+VIII-q-r) Résultat de l'exercice IX (VII+VIII-q-r) 0 l10n_fr_imb_result_for_the_year balance aggregation l10n_fr_imb_current_result_before_tax.balance + l10n_fr_imb_extraordinary_result.balance - l10n_fr_imb_employee_participation.balance - l10n_fr_imb_income_tax.balance Employee participation (q) Participation des salariés (q) l10n_fr_imb_employee_participation account_id balance account_codes 691 Income tax (r) Impôt sur les bénéfices (r) l10n_fr_imb_income_tax account_id balance account_codes 695 + 696 + 6981 - 6989 - 699