Hugtök og lykiltölur
Hvað tölurnar í íslenskum ársreikningi þýða og hvaða auðkenni félag ber. Hver færsla segir líka hvaðan talan er lesin.
Financial figures
Revenue
What a company earned from its ordinary trading over the financial year — before any costs are deducted.
Net profit
What is left once every cost and income tax has been taken out of revenue.
Total assets
Everything the company owns at the balance sheet date, as one figure.
Equity
Assets minus liabilities — the part of the company that genuinely belongs to its owners.
Liabilities
Everything the company owes — to suppliers, banks, employees and the state.
Current assets
Assets expected to turn into cash within the year.
Cash and bank
The money the company actually holds at the balance sheet date.
Operating profit
Profit from the company's core trading, before financial income and costs.
Profit before income tax
Operating profit with financial income and costs added, before income tax is deducted.
Income tax
Income tax paid on profit — in Iceland, only once that profit is distributed.