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The profit and losses account constitutes the principal instrument for appreciating the profitability of agricultural holdings. Data offered by this instrument have to be processed with means of economic-financial analysis in order to quantify the real extend of the economic performance, its tendency, influence factors and existence of internal reserves. The paper presents some possibilities to analyze the holdings profitability using the profit and losses account illustrated in an adequate case study. The losses and profit account in an account document of synthesis which according to the Account Law each enterprise has the obligation to fill it out annually with the other financial situations. It offers a devoted image of the financial performance of the enterprise synthesizing in an explicit manner the earnings and the expenditures from an administrative period and on this base it presents the development of the economic results. In its essence the profit and losses account contains: - earnings realized during the financial exercise - expenditures made in that exercise - outcomes during the same period Nowadays, according to the EU Directives, there is no universal scheme to present the profit and losses account. Practically there have been identified four schemes, the difference between these being the emplacement rules of the elements inside each one:  By the way it is presented, the account and profit losses can be achieved: - the bilateral form (account type), expenditures and losses being passed in the left side, while incomes and profits in the right. - the vertical format (list type) which explains the gradual formation of the exercise's result.  By the criterion taken into consideration in structuring expenditures and incomes, the profit and losses account can be achieved by: -the nature of expenditures and incomes (the Romanian and France practice) -by the function (destination) of the expenditures and incomes (the Anglo-Saxon practice). The Account Law foresees for the enterprises in our country the making of the losses and profit account under the list format and the expenditures and incomes are presented through their nature. At a commercial agricultural holding organized under the form of a Ltd. the profit and losses account is presented in table 1:

The Profitability Analysis On Base The Profit And Losses Account Within The Agricultural Holdings