APPENDIX 1 - Ratio Classes and Calculations
|
Class
|
Description
|
|
|
Linkage
|
|
TR
|
Assets
|
Current
|
Trade Receivable
|
115
|
|
QA
|
Assets
|
Current
|
Other quick
|
111
|
|
IN
|
Assets
|
Current
|
Inventory
|
125
|
|
CA
|
Assets
|
Current
|
Other
|
121+123+127+128+129
|
|
FD
|
Assets
|
Capital
|
Amortized cost
|
151
|
|
FN
|
Assets
|
Capital
|
Non amortized cost
|
150
|
|
FA
|
Assets
|
Capital
|
Accumulated amortization
|
152
|
|
IA
|
Assets
|
Capital Asset
|
|
171
|
|
OA
|
Assets
|
Other asset
|
|
135+137+181+182
|
|
TP
|
Liabilities
|
Current
|
Trade payable
|
215
|
|
CL
|
Liabilities
|
Current
|
Other
|
211+213+217+221+223+227+228
|
|
LL
|
Liabilities
|
Long term
|
|
230+235+237+241
|
|
DI
|
Equity
|
Dividend
|
|
275
|
|
RE
|
Equity
|
Retained earnings
|
|
274
|
|
EQ
|
Equity
|
Other
|
|
276
|
|
SA
|
Revenue
|
Credit sales
|
|
311
|
|
SO
|
Revenue
|
Other sales
|
|
331
|
|
RO
|
Revenue
|
Other
|
|
361+381
|
|
CD
|
Expense
|
Cost of sales
|
Amortization
|
413
|
|
CN
|
Expense
|
Cost of sales
|
Non cash
|
411+431
|
|
CI
|
Expense
|
Cost of sales
|
Interest
|
425
|
|
PU
|
Expense
|
Cost of sales
|
Purchase
|
421
|
|
CR
|
Expense
|
Cost of sales
|
Repair and maintenance
|
435
|
|
CS
|
Expense
|
Cost of sales
|
Other cost of sales
|
423+425+437+480
|
|
OD
|
Expense
|
Other
|
Amortization
|
513
|
|
ON
|
Expense
|
Other
|
Non cash
|
NA
|
|
IT
|
Expense
|
Other
|
Income tax expense
|
810
|
|
OI
|
Expense
|
Other
|
Interest
|
525
|
|
OR
|
Expense
|
Other
|
Repairs and maintenance
|
535
|
|
OE
|
Expense
|
Other
|
Other expenses
|
511+523+531+533+537+547+570+580
|
