Income statement
In the total calculation, the income statement includes the key return and cost items.
The individual revenue and expenditure items of the enterprises are allocated on an accrual basis as returns and costs to the year in which the production was generated.
In this way, for example, fluctuations in crop and livestock yields are directly reflected in the annual result and profitability figures. The returns thus include changes in input and product inventories.
The turnover in the statement, and furthermore the total output, include all subsidies for business operations, including the items from investment grants allocated to each year.
All of the enterprise's returns are summed up in the total output item, except for financial income, which is included in the net financial expenses item of the statement.
By adding the financial income found in the return breakdown report to the total output item, the 'total returns' is obtained, which contains all the enterprise's returns and is presented in the return breakdown report.
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