Port companies’ standardized income statement and balance sheet format; variables included in the analysis are written in italic
| Income statement | Balance sheet | |
|---|---|---|
| Turnover | ASSETS | |
| + other income | Fixed assets | |
| − materials and services | Current assets | |
| − salaries and personnel | LIABILITIES | |
| − depreciations | Equity | |
| − other expenses | Debt | Long-term debt |
| = Operating margin | Short-term debt | |
| + financing gains and dividends | ||
| − interest payments and financing expenses | ||
| = Profit before taxes | ||
| − taxes | ||
| = Profit (after taxes) | ||
| Income statement | Balance sheet | |
|---|---|---|
| ASSETS | ||
| + other income | Fixed assets | |
| − materials and services | Current assets | |
| − salaries and personnel | LIABILITIES | |
| − depreciations | ||
| − other expenses | Long-term debt | |
| = Operating margin | Short-term debt | |
| + financing gains and dividends | ||
| − interest payments and financing expenses | ||
| = Profit before taxes | ||
| − taxes | ||
| = Profit (after taxes) | ||
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