The concepts described on these pages are words and expressions used in statistics with a specific, limited meaning. In everyday speech the word may have a different meaning. In connection with each definition you can find information about which sets of statistics use the concept.
If you are looking for statistical figures, go from the definition to the statistics page.
Profit and loss account
In the structural business and financial statement statistics, the profit and loss account is presented for industries B to S excl. K so that it shows the key items to profit and loss formation: EBITDA, operating profit, net result and total result. Gains and losses from the sales and mergers of fixed assets are presented as extraordinary items. Group contributions are also presented before the total result. Imputed salary adjustment presented before EBITDA is corrected before the result for the financial period, which is in accordance with the profit and loss account.
The profit and loss account and balance sheet of investment firms and credit institutions are presented in accordance with financial statements for financial activities.
The profit and loss account and balance sheet of non-life and life insurance companies are presented in accordance with the financial statements of insurance companies.
Statistics using the definition
Validity of the definition
- Valid
Source organisation
- Tilastokeskus
Jaa