70 Net turnover
701 Sales of finished goods
702 Sales of semi-finished goods
703 Sales of residual products
704 Services rendered
705 Revenues from research studies
706 Rental and royalty income
707 Sale of goods purchased for resale
708 Revenues from sundry activities
71 Variation in inventory
711 Variation in inventory
72 Own work capitalised
721 Capitalised costs of intangible non-current assets
722 Capitalised costs of tangible non-current assets
74 Subsidies for operating activities
741 Subsidies for operating activities
7411 Subsidies related to the turnover16
7412 Subsidies for raw materials and consumables
7413 Subsidies for other external costs
7414 Subsidies for wages and salaries
7415 Subsidies for social security contributions
7416 Subsidies for other operating expenses
7417 Subsidies related to other income
7418 Subsidies related to interest payable
75 Other operating revenues
754 Bad debts written off and subsequently collected
758 Other operating revenues
7581 Claims and compensations, fines and penalties
7582 Gifts and subsidies received
7583 Proceeds from disposal of assets and other capital transactions
7584 Amortisation of investment subsidies
7588 Other operating revenues
76 Financial revenues
761 Revenues from long term financial investments
7611 Revenues from long term investments in related parties
7613 Revenues from long term investments in associates
762 Revenues from short term financial investments
763 Revenues from long term receivables
764 Revenues on disposal of financial investments
7641 Revenues on disposal of long term financial investments
7642 Gains on disposal of short term financial investments
765 Foreign exchange gains
766 Interest income
767 Discounts received
768 Other financial revenues
77 Extraordinary revenues
771 Revenues from subsidies for extraordinary events and other similar revenues
78 Write back of provisions and adjustments for depreciation or impairment losses
781 Write back of provisions and adjustments for operating impairment losses
7812 Write back of provisions
7813 Reversal of impairment losses on non-current assets
7814 Reversal of write-down of current assets
7815 Amortisation of negative goodwill17
786 Reversal of adjustments for impairment losses
7863 Reversal of impairment losses on financial non-current assets
7864 Reversal of write-down of financial current assets
