1-Remunerations: 
The due regular amounts paid by the establishment to its workers throughout the year, such as wages and salaries payable in consideration of the normal working hours, fixed bonuses together with all benefits and allowances; e.g., accommodation and social insurance.
2-Operating Expenses:
All payments made by the establishment to practice an economic activity, whether purchased in the same year or taken from stocks purchased in previous years.
3-Operating Revenues:
All cash revenues earned by establishment as a result of providing services for consumers, trading in goods in general, or practicing a main activity or other secondary activities, such as the sale and marketing of its products. The operating revenues also include the sales of goods purchased for the purpose of reselling them in in the same condition, daily returns received in return for operations, total revenues of sales of manufactured products, other operating revenues that are not related to the main economic activity of the establishment but other secondary activities, such as revenues of industrial services and secondary activities, as well as revenues of selling manufacturing wastes and renting buildings, non-agricultural plots and machinery.
4-Wages and salaries:
They are all cash payments, which are paid regularly by the establishment to employees in return for their normal work hours as well as fixed premiums before making any cuts by the employer in terms of taxes and contributions by workers in the social insurance, pension systems, life insurance installments, union fees and other obligations of employees
5- Benefits and allowances:
Cash and in-kind payments that are made by the employer to the workers except for salaries and wages. Such payments include all sorts of bonuses and benefits, such as scholarships, education and medicine payments for the worker or his /her dependents, food and housing allowances, transport allowances and overtime … etc.
6-Social Insurance and Pension Premium: 
It means the installment borne by the establishment for workers in return for their subscription in the social insurance system or the General Authority for Statistics System for Retirement Pensions
7-Workplace Personal Injury Insurance Premium: 
It is the installment borne by the establishment in return for insurance for employees against work injuries
8-Board Member Remuneration: 
It means all amounts that board members get whether in the form of rewards for attending sessions, paid salaries or a percentage of profits in return for their efforts or for managing the establishment (This does not include any amounts they get in return for their participation in the capital).
9- Addition to End of Service Benefits:
It represents the increase in the annual allocation or the reserve allocated for paying rewards of employees of the establishment when they leave work according to system requirements or as a result of a voluntary commitment by the establishment