1. Sales

  2. Increase or decrease in stocks of finished and unfinished products

  3. other capitalized own work

  4. other operating income

  5. Cost of materials

a) Expenses for raw materials, consumables and supplies and for purchased goods
b) Expenses for services acquired
  1. Personnel expenses

a) Wages and salaries
b) Social security and pension and living expenses.
  of that for pensions
  1. Depreciation

a) on intangible assets and property, plant and equipment
b) of current assets, to the extent that these exceed the usual depreciation in the corporation
  1. other operating expenses

  2. Investment income

a) of which from affiliated companies
  1. Income from other securities and loans from financial assets

a) of which from affiliated companies
  1. other similar interest and income

a) of which from affiliated companies
  1. Depreciation of financial assets and securities held as current assets

  2. Interest and similar expenses

of which to affiliated companies
  1. Results of ordinary business activities

  2. Extraordinary income

  3. Extraordinary expenses

  4. Extraordinary result

  5. Income and income taxes

  6. Other taxes

  7. Annual surplus / annual deficit