Professional Documents
Culture Documents
Basic identification number To be filled by legal entity - entrepreneur Activity code Tax identification number
1 2 3 Name: Head office ( town; street and number):
26
PROFIT AND LOSS ACCOUNT in period from_____________to_____________ in 000 RSD Account group, account 1 ITEM 2 A. OPERATING INCOME AND EXPENSES I.OPERATING INCOME (202+203+204-205+206) 1.Sales of goods 2. Revenue from undertaking for own purposes 3. Increase in inventories 4. Decrease in inventories 5. Other operating income II. OPERATING EXPENSES (208 to 212) 1. Cost of goods sold 2. Raw material costs 3. Salaries, wages and other personel indemnities 4. Depreciation and provision costs 5. Other operating expenses III. OPERATING PROFIT (201-207) IV. OPERATING LOSS (207-201) V. FINANCIAL INCOME VI. FINANCIAL EXPENSES VII. OTHER INCOME VIII. OTHER EXPENSES IX. PROFIT FROM REGULAR BUSINESS OPERATIONS BEFORE TAX (213-214+ 215216+217-218) X. LOSS FROM REGULAR BUSINESS OPERATIONS BEFORE TAX (214-213215+216-217+218) XI. NET PROFIT OF BUSINESSES TO BE CEASED XII. NET LOSS OF BUSINESSES TO BE CEASED B. PROFIT BEFORE TAX (219-220+221-222) V. LOSS BEFORE TAX (220219+222-221) G. TAX ON PROFIT 1. Tax expense of a period ADP 3 Remark number 4 Amount Current year 5 Previous year 6
201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219
50 51 52 54 53 and 55
66 56 67and 68 57and 58
220
69-59
221
59-69
721
in 000 RSD Account group, account 1 722 722 723 ITEM 2 2. Deferred tax expense of a period 3. Deferred tax income of a period D. Personal indemnities paid to employer . NET PROFIT (223- 224225- 226+ 227- 228) E. NET LOSS (224- 223+ 225+ 226- 227 + 228) . NET PROFIT WHICH BELONGS TO MINORITY INVESTORS Z. NET PROFIT WHICH BELONGS TO OWNERS OF PARENT LEGAL ENTITY I. EARNING PER SHARE 1. Basic earning per share 2. Diluted earning per share ADP 3 226 227 228 229 230 231 Remark number 4 Amount Current year 5 Previous year 6
232
233 234
In _____________________, on ____,____20__ 25
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The form is prescribed by Rule on contents and form of Financial Statements for legal entities, cooperatives, other legal entities and entrepreneurs ( Official Journal of RS, no. 114/06, 5/07, 119/08, 2/10, 101/12 and 118/12)