Terms and figures

Operating revenue

What a company earned from its ordinary business during the accounting period, before any costs are taken off.

Profit after tax

What is left after every cost and after income tax — the company's net profit or loss.

Total assets

Everything the company owns — buildings, machinery, stock, receivables and cash.

Equity

The share of assets belonging to the owners — assets less liabilities.

Liabilities

Everything the company owes — suppliers, banks, employees and the state.

Current assets

Assets that turn into cash within the year — stock, receivables, cash at bank.

Cash

Cash in hand and at the bank on the balance sheet date.

Value added

How much value the company created beyond what it bought in from others.

Operating result

Profit or loss from ordinary trading, before financing and tax.

Profit before tax

Profit or loss after everything except income tax.

Income tax

The tax the company reported for the accounting period.

Sales of goods

Revenue from goods the company bought in and resold without substantial change.

Sales of own products and services

Revenue from what the company made or provided itself.

Net margin

What share of revenue is left as net profit. A calculated figure, not a line in the accounts.

Equity ratio

What share of assets is funded from the company's own resources. A calculated figure.

Debt ratio

What share of assets is covered by liabilities. A calculated figure.

ЕМБС (company ID)

The seven-digit registration number — a North Macedonian company's unique reference.

ЕДБ (tax number)

The thirteen-digit tax number. Every taxable entity has one — it is not a VAT number.

ДДВ (VAT number)

Value added tax: the number is MK followed by the ЕДБ. Only a VAT-registered company has one.

Legal form

The type of company — ДОО, ДООЕЛ, АД, КД, ЈТД, ТП and others.

Financial statement

The annual account of a company's trading, filed with the Central Registry.