mapping

Question 1

Core business revenues

Answer 1

Net Sales

Sales arising from the firm’s core business activities

Question 2

Other revenues

Answer 2

Other revenues

Sales that are not generated as part of the firm’s core business activities

Question 3

Capitalized costs

Answer 3

Capitalized costs

A category of its own

Question 4

Direct costs

Answer 4

Direct costs

A category of its own

Question 5

Freight outbound expenses

Answer 5

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 6

R&D expenses

Answer 6

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 7

Wages and salaries

Answer 7

Personnel expenses

Personnel related

Question 8

Pension contributions

Answer 8

Personnel expenses

Personnel related

Question 9

Severance indemnity contribution

Answer 9

Personnel expenses

Personnel related

Question 10

D&A

Answer 10

D&A

A category of its own

Question 11

Corporate recharges

Answer 11

Recharges

A category of its own

Question 12

Other income

Answer 12

Other income

A category of its own

Question 13

Marketing expenses

Answer 13

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 14

Software & IT

Answer 14

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 15

Leasings

Answer 15

Leasings

A category of its own

Question 16

Service expenses

Answer 16

Services

A category of its own

Question 17

Charges and contributions

Answer 17

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 18

Insurance expenses

Answer 18

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 19

Travel expenses

Answer 19

Travel costs

A category of its own

Question 20

Utility expenses

Answer 20

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 21

Legal expenses

Answer 21

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 22

Misc costs

Answer 22

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 23

Consulting fees

Answer 23

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 24

Misc extraordinary expenses

Answer 24

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 25

Difference from eliminations

Answer 25

-

Question 26

Interest income

Answer 26

Financial items

Interest income results from the investment of free funds - Financial items

Question 27

Capitalized interest

Answer 27

Capitalized costs

A category of its own

Question 28

Non-recurring costs

Answer 28

Extraordinary items

As the name suggests
non recurring

Question 29

Interest expenses

Answer 29

Financial items

Interest income results from the investment of free funds - Financial items

Question 30

Current taxes

Answer 30

Taxes

Tax related

Question 31

Regional taxes

Answer 31

Taxes

Tax related

Question 32

Deferred taxes

Answer 32

Taxes

Tax related

Question 33

Net income/(loss)

Answer 33

Net Income

A category of its own

Question 34

Utility charges

Answer 34

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 35

Other personnel expenses

Answer 35

Personnel expenses

Personnel related

Question 36

Gains from disposal of PP&E

Answer 36

Extraordinary items

Gains from the sale of PP&E are not a typical core activity - Extraordinary

Question 37

Concession fees other

Answer 37

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 38

Losses fr disposal of PPE

Answer 38

Extraordinary items

Disposal of PP&E is not a typical activity

Question 39

Other operative currency differences

Answer 39

Other operating expenses

As indicated by the P&L account, these are operating currency differences (costs)

Question 40

Property tax

Answer 40

Other operating expenses

Property tax can be related to the property tax of the firm’s office - Operating expenses

Question 41

Impairment of participation

Answer 41

Extraordinary items

Impairments are not part of typical business activities - Extraordinary items

Question 42

Quarterly changes in current taxes

Answer 42

-

Tax related

Question 43

Operating expenses for utilities

Answer 43

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 44

Reimbursements + compensation for damages

Answer 44

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses

Question 45

Repairs/Maintenance costs

Answer 45

Other operating expenses

Operating expenses that do not have their own category - Other operating expenses