Profit and loss Dobit i gubitak selector Balance Ravnoteža balance A. business income A. poslovni prihodi HR_business_income 0 balance aggregation HR_revenu_sales.balance + HR_sales_revenue.balance + HR_income_prod.balance + HR_other_business.balance + HR_other_business1.balance I. Revenues from sales with entrepreneurs within the group I. Prihodi od prodaje s poduzetnicima unutar grupe HR_revenu_sales account_id balance account_codes -759 - 769 II. Sales revenue II. Prihodi od prodaje HR_sales_revenue account_id balance account_codes -75\(759) - 76\(769) III. Income based on the use of own products, goods and services III. Prihodi temeljem korištenja vlastitih proizvoda, dobara i usluga HR_income_prod account_id balance account_codes -788 IV. Other business income with entrepreneurs within the group IV. Ostali poslovni prihodi s poduzetnicima unutar grupe HR_other_business account_id balance account_codes -7839 - 7809 V. Other business income V. Ostali poslovni prihodi HR_other_business1 account_id balance account_codes -78\(788,7839,7809) B. business expenses B. poslovni troškovi HR_business_expenses 0 balance aggregation HR_other_business_exp.balance + HR_change.balance + HR_mat_cost.balance + HR_perso_cost.balance + HR_amort.balance + HR_other_cost.balance + HR_value_adj.balance + HR_reserv.balance I. Changes in the value of inventories of work in progress and finished goods I. Promjene vrijednosti zaliha nedovršene proizvodnje i gotovih proizvoda HR_change account_id balance account_codes 708 II. Material costs II. Materijalni troškovi HR_mat_cost balance aggregation HR_cost_raw_mat1.balance + HR_cost_good_sold.balance + HR_cost_exter.balance Costs of raw materials and materials Troškovi sirovina i materijala HR_cost_raw_mat1 account_id balance account_codes 400 + 401 + 402 + 403 + 404 + 405 + 406 + 407 + 408 + 409 Cost of goods sold Troškovi prodane robe HR_cost_good_sold account_id balance account_codes 71 Other external costs Ostali vanjski troškovi HR_cost_exter account_id balance account_codes 41 + 51 + 70\(708) III. Personnel cost III. Trošak osoblja HR_perso_cost balance aggregation HR_net_salaries.balance + HR_cost_taxes.balance + HR_contrib_salary.balance + HR_other_perso_cost.balance Net salaries and wages Neto plaće i nadnice HR_net_salaries account_id balance account_codes 420 + 501 Costs of taxes and contributions from salaries Troškovi poreza i doprinosa iz plaća HR_cost_taxes account_id balance account_codes 421 + 422 Contributions to salaries Doprinosi na plaće HR_contrib_salary account_id balance account_codes 423 Other personnel cost Ostali troškovi osoblja HR_other_perso_cost account_id balance account_codes 500 + 502 + 505 + 424 IV. Amortization IV. Amortizacija HR_amort account_id balance account_codes 43 V. Other cost V. Ostali troškovi HR_other_cost account_id balance account_codes 46 + 59 VI. Value adjustment VI. Ispravak vrijednosti HR_value_adj balance aggregation HR_fixed_asset.balance + HR_short_term_assets.balance Fixed assets except financial assets Dugotrajna imovina osim financijske imovine HR_fixed_asset account_id balance account_codes 440 + 441 + 442 Short-term assets other than financial assets Kratkotrajna imovina osim financijske imovine HR_short_term_assets account_id balance account_codes 444 + 445 + 446 + 447 + 448 + 449 VII. Reservation VII. Rezervacija HR_reserv balance aggregation HR_other_res.balance + HR_reserv_cost_warrant.balance + HR_reserv_pension.balance + HR_prov_tax_lia.balance + HR_reserv_init.balance + HR_reserv_costs_resto.balance Reserves for pensions, severance pay and similar obligations Pričuve za mirovine, otpremnine i slične obveze HR_reserv_pension account_id balance account_codes 450 Provisions for tax liabilities Rezerviranja za porezne obveze HR_prov_tax_lia account_id balance account_codes 451 Reservations for initiated court cases Rezervacije za pokrenute sudske sporove HR_reserv_init account_id balance account_codes 452 Reserves for the costs of restoration of natural resources Rezerve za troškove obnove prirodnih bogatstava HR_reserv_costs_resto account_id balance account_codes 453 Reserves for costs in the warranty periods Rezerve za troškove u jamstvenom roku HR_reserv_cost_warrant account_id balance account_codes 454 Other reservations Ostale rezervacije HR_other_res account_id balance account_codes 455 + 456 + 457 VIII. Other business expenses VIII. Ostali poslovni rashodi HR_other_business_exp account_id balance account_codes 48 + 72 +73 C. Financial Revenue C. Financijski prihod HR_financial_rev 0 balance aggregation HR_income_other_finan.balance + HR_unreal_gain.balance + HR_exchange_dif.balance + HR_income_other_int.balance + HR_income_other_long.balance + HR_exchange_rate.balance + HR_income_interest.balance + HR_income_invest_long.balance + HR_income_invest_share0.balance + HR_income_invest_share1.balance I. Income from investments in shares (shares) of entrepreneurs within the group I. Prihodi od ulaganja u udjele (udjele) poduzetnika unutar grupe HR_income_invest_share0 account_id balance account_codes -7700 II. Income from investments in shares (shares) of companies connected by a participating interest II. Prihodi od ulaganja u dionice (dionice) društava povezanih sudjelujućim interesom HR_income_invest_share1 account_id balance account_codes -775 III. Income from other long-term financial investments and loans to entrepreneurs within the group III. Prihodi od ostalih dugoročnih financijskih ulaganja i kredita poduzetnicima unutar grupe HR_income_invest_long account_id balance account_codes -7701 IV. Other income based on interest from relations with entrepreneurs within the group IV. Ostali prihodi po osnovi kamata iz odnosa s poduzetnicima unutar grupe HR_income_interest account_id balance account_codes -7702 V. Exchange rate differences and other financial income from relations with entrepreneurs within the group V. Tečajne razlike i ostali financijski prihodi iz odnosa s poduzetnicima unutar grupe HR_exchange_rate account_id balance account_codes -7703 VI. Income from other long-term financial investments and loans VI. Prihodi od ostalih dugoročnih financijskih ulaganja i zajmova HR_income_other_long account_id balance account_codes -773 - 774 VII. Other income from interest VII. Ostali prihodi od kamata HR_income_other_int account_id balance account_codes -771 VIII. Exchange differences and other financial income VIII. Tečajne razlike i ostali financijski prihodi HR_exchange_dif account_id balance account_codes -772 IX. Unrealized gains (income) from financial assets IX. Nerealizirani dobici (prihodi) od financijske imovine HR_unreal_gain account_id balance account_codes -776 X. Other financial income X. Ostali financijski prihodi HR_income_other_finan account_id balance account_codes -777 - 778 - 779 D. Financial expenses D. Financijski rashodi HR_financial_expenses 0 balance aggregation HR_expenses_interest_ent.balance + HR_exchange_rate_and_other.balance + HR_expenses_interest_and_similar.balance + HR_expenses_rate_and_other.balance + HR_unreal_exp.balance + HR_value_adj_asset.balance + HR_other_financ_exp.balance I. Expenses based on interest and similar expenses with entrepreneurs within the group I. Rashodi po osnovi kamata i slični rashodi kod poduzetnika unutar grupe HR_expenses_interest_ent account_id balance account_codes 470 II. Exchange rate differences and other expenses with entrepreneurs within the group II. Tečajne razlike i ostali rashodi kod poduzetnika unutar grupe HR_exchange_rate_and_other account_id balance account_codes 471 III. Expenses based on interest and similar expenses III. Rashodi po osnovi kamata i slični rashodi HR_expenses_interest_and_similar account_id balance account_codes 472 + 473 + 474 IV. Exchange rate differences and other expenses IV. Tečajne razlike i ostali rashodi HR_expenses_rate_and_other account_id balance account_codes 475 + 476 V. Unrealized losses (expenses) from financial assets V. Nerealizirani gubici (rashodi) od financijske imovine HR_unreal_exp account_id balance account_codes 4782 VI. Value adjustments of financial assets (net) VI. Ispravci vrijednosti financijske imovine (neto) HR_value_adj_asset account_id balance account_codes 477 + 478\(4782) VII. Other financial expenses VII. Ostali financijski rashodi HR_other_financ_exp account_id balance account_codes 479 + 49 E. Share in the profit from the company connected by participating interest E. Udio u dobiti od poduzeća povezanog sudjelujućim interesom HR_share_profit 0 balance account_codes -7400 F. Share in joint profits undertaking F. Udio u zajedničkoj dobiti poduzeća HR_share_join_profit 0 balance account_codes -7401 G. Share in the loss from the company connected by participating interest G. Udio u gubitku društva povezanog sudjelujućim interesom HR_share_loss 0 balance account_codes -7450 H. Share of loss from joint undertaking H. Udio gubitka od zajedničkog poduzetništva HR_share_loss_joint 0 balance account_codes -7451 I. TOTAL INCOME I. UKUPNI PRIHODI HR_total_income 0 balance aggregation HR_business_income.balance + HR_financial_rev.balance + HR_share_profit.balance + HR_share_join_profit.balance + HR_share_loss.balance + HR_share_loss_joint.balance J. TOTAL EXPENSE J. UKUPNI RASHODI HR_total_expense 0 balance aggregation HR_business_expenses.balance + HR_financial_expenses.balance K. Profit or loss before tax K. Dobit ili gubitak prije oporezivanja HR_profit_loss_before 0 balance aggregation HR_prof_before_tax.balance + HR_loss_before_tax.balance I. Profit before tax I. Dobit prije oporezivanja HR_prof_before_tax balance aggregation HR_total_income.balance - HR_total_expense.balance if_above(HRK(0)) II. Loss before tax II. Gubitak prije oporezivanja HR_loss_before_tax balance aggregation HR_total_income.balance - HR_total_expense.balance if_below(HRK(0)) L. PROFIT TAX L. POREZ NA DOBIT HR_profit_tax 0 balance account_codes 803 M. Profit or loss for the period M. Dobit ili gubitak razdoblja HR_profit_loss_tax_after 0 I. Profit for this period I. Dobit za ovo razdoblje HR_prof_period balance aggregation HR_profit_loss_before.balance - HR_profit_tax.balance if_above(HRK(0)) II. Loss for this period II. Gubitak za ovo razdoblje HR_lossbefore_tax1 balance aggregation HR_profit_loss_before.balance - HR_profit_tax.balance if_below(HRK(0)) Profit and Loss account_report