The document sets out the components of a profit and loss account and enumerates operating income and expense items: net turnover; variation in stocks of finished goods and work in progress; work performed by the undertaking for its own purposes and capitalised; other operating income; raw materials and consumables; other external expenses; staff costs, including wages and salaries and social security costs with a separate indication of pension-related costs; value adjustments for formation expenses and tangible and intangible fixed assets; value adjustments for current assets exceeding normal amounts; and other operating expenses.

It also lists financial, tax and result items: income from participating interests with a separate indication for affiliated undertakings; income from other investments and loans forming part of fixed assets with separate indication for affiliated undertakings; other interest receivable and similar income with separate indication for affiliated undertakings; value adjustments in respect of financial assets and investments held as current assets; interest payable and similar expenses with separate indication of amounts payable to affiliated undertakings; tax on profit or loss; profit or loss after taxation; other taxes not shown under items 1 to 15; and profit or loss for the financial year.