(1) The revenue obtained by the share capital company from the sale and from letting or lease-out of products as well as from the provision of services, after deducting reductions in revenue and turnover tax as well as any other taxes directly linked to such sales, is to be shown as turnover.
(2) Variations in stocks both as concerns changes in quantity and as concerns changes in value are to be taken into account; however, depreciations are to be taken into account only insofar as they do not exceed the depreciations otherwise customary to the share capital company.
(3) Unscheduled depreciations pursuant to section 253 (3) sentences 5 and 6 are to be shown separately in each case or are to be stated in the notes. Income and expenditures from the absorption of losses, as well as profits received or remitted based on a profit pool, a profit and loss pooling agreement or an agreement on the partial pooling of profit and loss are to be shown separately in each case and are to be designated as such.
(4) (repealed)
(5) Income from discounting is to be shown separately in the profit and loss account in the item “Other interest receivable and similar income” and expenditures are to be shown separately in the item “Interest payable and similar expenses.” Income from currency translation is to be shown separately in the profit and loss account in the item “Other operating income” and expenses for currency translation are to be shown separately in the item “Other operating expenses.”