5.1 |
Operating Expenses (Including Cost of Goods Sold) |
5.1.1 |
Cost of Goods Sold |
5.1.1.1 |
Opening Inventories |
5.1.1.2 |
Purchases and Costs Chargeable to Cost of Sales |
5.1.1.3 |
Closing Inventories |
5.1.2 |
Operating Expenses Not Included in Cost of Goods Sold |
5.1.2.1 |
Labour Expenses |
5.1.2.1.1 |
Salaries, Wages and Commissions |
5.1.2.1.2 |
Employee Benefits |
5.1.2.2 |
Expenses Other than Labour |
5.1.2.2.01 |
Depreciation, Depletion and Amortization Expenses |
5.1.2.2.02 |
Energy (Including Vehicle Fuel), Water and Telephone/Telecommunication Expenses |
5.1.2.2.03 |
Indirect Taxes and Licences & Permits |
5.1.2.2.04 |
Sub-contracts |
5.1.2.2.05 |
Exploration and Development Expenses |
5.1.2.2.06 |
Royalties and Franchise Fees Expenses |
5.1.2.2.07 |
Purchased Materials, Supplies and Services |
5.1.2.2.10 |
All Other Operating Expenses |
5.2 |
Non-Operating Expenses |
5.2.1 |
Interest Expenses |
5.2.1.1 |
Interest Expenses on Short-Term Debt |
5.2.1.2 |
Interest Expenses on Long-Term Debt |
5.2.2 |
Other Non-operating Expenses |