Gross operating surplus or profits is defined, in the context of structural business statistics, as value added minus personnel costs. It is the surplus generated by operating activities after the labour factor input has been recompensed.
It is the balance available to a unit which allows it to recompense the providers of own funds and debt, to pay taxes and to finance all or a part of its investment.
Income and expenditure classified as financial or extraordinary in company accounts is excluded from gross operating surplus.