Financial indicators

Fixed costs

Fixed costs are the sum of:

• Product Market:

+        R25490            Non-proportional costs of production 

+        R25410            Actual/Standard variance – Non-proportional costs of production 

+        R25460            Period non-proportional costs linked to Production

+        R25470            Absorption of non-proportional costs linked to Production

+        R25600            Write-downs on inventories

• Services non-variable costs:

+       R25500            Plant storage and loading costs

+       R25510            Logistics costs - Non-proportional

+       R27900            Miscellaneous production

• Selling, General & Administrative costs excl depreciation:

+        R33200            Shared services function costs invoiced

+        R33210            GBU dedicated costs cross-charged

+        R33310            Administrative expenses (non-function)

+        R33320            Commercial expenses

+        R33330            Impairment on trade receivables

+        R33400            Shared service function expenses

• Research & Developmemt excl depreciation:

+        R36100            Research & Development - Gross

+        R36200            Research & Development - Grants

+        R36400            Research & Development – Royalties