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3.2.13. Other equity changes

This account includes changes in equity that result from revaluation of fixed assets.

Next Section: 3.2.14. Debt

Learning Center

Accounting and Reporting Manual

1 Introduction

2 Accounting

3 Financial Statements

3.1 The income statement

3.1.1 Net Revenue
3.1.2 Operational grants
3.1.3 Raw materials and consumables
3.1.4 Operating expenses
3.1.5 Employees' benefits
3.1.6 Other gains
3.1.7 Other costs
3.1.8 EBITDA
3.1.9 Depreciations
3.1.10 EBIT
3.1.11 Interest gains
3.1.12 Interest costs
3.1.13 EBT
3.1.14 Corporate tax
3.1.15 Net income
3.1.16 COGS (Cost of goods sold)
3.1.17 General & Administration
3.1.18 Sales & Marketing
3.1.19 Research & Development
3.1.20 Other gains and costs

3.2 The balance sheet

3.2.1 Tangible assets
3.2.2 Intangible assets
3.2.3 Other noncurrent assets
3.2.4 Inventory
3.2.5 Clients
3.2.6 Government receivables
3.2.7 Other current assets
3.2.8 Cash and deposits
3.2.9 Issued capital
3.2.10 Other equity instruments
3.2.11 Reserves
3.2.12 Retained earnings
3.2.13 Other equity changes
3.2.14 Debt
3.2.15 Other noncurrent liabilities
3.2.16 Suppliers
3.2.17 Government payables
3.2.18 Other payables
3.2.19 Other current liabilities

4 Ratios and indicators

4.1 Functional balance sheet

4.1.1 Working capital
4.1.2 Working capital investment

4.2 Margins

4.3 Profitability ratios

4.4 Solvency ratios

4.5 Leverage indicators

4.6 Liquidity ratios

4.7 Receivables and payables

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Tax and Social Security

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