The calculation is:

72 480 + 789 295 - (34188 + 392012) / 100

= 34560 + 233055 - (426200) / 100

= 34560 + 233055 - 4262

= 268353 - 4262

= 264091

Therefore, 72 480 + 789 295 - (34188 + 392012) / 100 is equal to 264091.