Financial Statements Pay adjustments (unpaid labour) have been used when calculating the financial statement report's operating margin and net income. Items in the income statement are defined as follows: +Turnover +Direct subsidies +Other income =Total income -Wages and salaries -Unpaid labour -Energy costs -Livestock costs -Feed costs -Repair and maintenance costs -Other operating costs =Operating margin -Depreciation -Financial costs, net =Net profit/loss
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