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3.1.20. Other gains and costs

The other gains and costs aggregates the following accounts of income statement by nature:

Operational grants.
Other gains.
Other costs.

Next Section: 3.2. Balance sheet

CASFLO APP 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

Other Manuals

Financial Analysis

Tax and Social Security

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