(6a) Cost of sales
Cost of sales comprises the carrying amount of goods sold and the costs attributable to the performance obligations satisfied, including expected losses on contracts recognised immediately in the statement of profit or loss.
(6b) Selling expenses
Selling expenses are the costs of sales activities that are not charged to projects.
(6c) Administrative expenses
The administrative expenses represent general expenses that are not costs of sales and are not charged to projects.
(6d) Finance income and expenses
The balance of financial income and expenses comprises interest expense on borrowings and lease liabilities and interest income on funds lent.
Financing expenses that can be directly allocated to the acquisition, construction or production of a qualifying asset are capitalised as part of the costs of that asset during the period that the asset is under development.
The interest component of lease liabilities and borrowings is recognised in the statement of profit or loss as a finance expense over the term, using the effective interest method.