1 Adjustment revenue of asset
2 Advisory Expenses
3 Allocated based on BU
4 Amortization of Assets
5 Bad debts - Expense
6 Bad debts - Revenue
7 Commission Revenue
8 Cost of Auto - Materials
9 Cost of Auto - Services
10 Cost of Consulting
11 Cost of E-Commerce
12 Cost of Education
13 Cost of Employees
14 Cost of Goods sold
15 Cost of Maintenance
16 Cost of Product
17 Cost of Transport (goods)
18 Cost of Travel
19 Cost of other services
20 Dividend Income
21 Electricity, heating and water
22 Expenses related to inventories
23 Financial Expense - other
24 Financial Revenues - other
25 Foreign Currency Trans Gain
26 Foreign Currency Trans Loss
27 Gain on Sale of Investment
28 General and Administrative
29 In Process R&D
30 Income Taxes
31 Income Taxes - other
32 Interco Software Fee Expense
33 Intercompany Royalties
34 Interest Expense
35 Interest Expense - Leasing
36 Interest Income
37 Interest Income - Leasing
38 Interest Income - other
39 License Revenue
40 Litigation Settlement
41 Loss on Sale of Investment
42 Maintenance Revenue
43 Minority Interest
44 Miscellaneous Revenue
45 Other Expense (below the line)
46 Other Income (below the line)
47 Other operating Expense
48 Other taxes - Expense
49 Overtime
50 Own Work Capitalised Revenue
51 Product License Revenue
52 Research and Development
53 Restructuring
54 Revenue of Goods sold
55 Revenues LT investments in associates
56 Revenues LT receivables
57 Revenues LT receivables - other
58 Revenues from shares in affiliated entities
59 Sales and Marketing
60 Social security contributions
61 Subsidies related to the turnover
62 Unrealized Gain
63 Unrealized Loss
64 Work in Progress Revenue
65 Write-down adjustment - Expense
66 Write-down adjustment - Revenue
67 Write-down on financial assets - Expense
68 Write-down on financial assets - Revenue