he lists offered below contain elements called ‘intermediate balances’ and some elements of income statements that are not called intermediate balances. Which list contains only so-called intermediate...

he lists offered below contain elements called ‘intermediate balances’ and some elements of income statements that are not called intermediate balances. Which list contains only so-called intermediate balances (a) Production, value added, gross operating profit (EBITDA), unusual income and net profit (b) Gross margin, value added, sales expenses, purchasing expenses, cost to serve the market and net income (c) R&D expenses, cost of goods sold, value added, net income and net financial income (d) EBIT, EBITDA, R&D expenses, net income, commercial margin, and cost of resources procured from third partie