1. Inflation Accounting

5. Finnish Wholesale Price Index 1960-1994 Source: Statistical Yearbook of Finland 1995

6. Yearly Change (%) in the Finnish Wholesale Price Index Source: Statistical Yearbook of Finland 1995

11. Nominal Statement of Income TO - VC = GP - FC = OP - IC - D = NP TO = Turnover VC = Variable Costs GP = Gross Profit FC = Fixed Costs OP = Operating Profit IC = Interest Costs D = Depreciation NP = Net Profit Below we also need: [ NG = Net Gain from Liabilities TP = Total Profit ]

12. Nominal Balance Sheet FA Inv FixAss Assets Debt Eq FA = Financial Assets Inv = Inventories FixAss = Fixed Assets Assets = Total Assets Debt = Liabilities Eq = Owners’ Equity

13. CPP - Statement of Income TO CPP - VC CPP = GP CPP - FC CPP = OP CPP - IC CPP - D CPP = NP CPP +/- NG =TP CPP

14. CPP - Statement of Income TO CPP - VC CPP = GP CPP - FC CPP = OP CPP - IC CPP - D CPP = NP CPP +/- NG =TP CPP

15. CPP - Balance Sheet FA CPP Inv CPP FixAss CPP Assets CPP Debt CPP Eq CPP

19. AHI - Statement of Income TO AHI - VC AHI = GP AHI - FC AHI = OP AHI - IC AHI - D AHI = NP AHI

22. AHI - Balance Sheet FA AHI Inv AHI FixAss AHI Assets AHI Debt AHI Eq AHI InflRes AHI

23. AHI - Balance Sheet FA AHI Inv AHI FixAss AHI Assets AHI Debt AHI Eq AHI InflRes AHI

25. Wholesale Price Index and its Relative Change 1960-1994