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- Original (As enacted)
Companies Act 1985
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- UK Public General Acts
- 1985 c. 6
- SCHEDULE 4
- PART I
- Section B
- Profit and loss account formats
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This is the original version (as it was originally enacted). This item of legislation is currently only available in its original format.
Profit and loss account formatsFormat 3
(see note (17) below)
A.
Charges
1.
Cost of sales (14)
2.
Distribution costs (14)
3.
Administrative expenses (14)
4.
Amounts written off investments
5.
Interest payable and similar charges (16)
6.
Tax on profit or loss on ordinary activities
7.
Profit or loss on ordinary activities after taxation
8.
Extraordinary charges
9.
Tax on extraordinary profit or loss
10.
Other taxes not shown under the above items
11.
Profit or loss for the financial year
B.
Income
1.
Turnover
2.
Other operating income
3.
Income from shares in group companies
4.
Income from shares in related companies
5.
Income from other fixed asset investments (15)
6.
Other interest receivable and similar income (15)
7.
Profit or loss on ordinary activities after taxation
8.
Extraordinary income
9.
Profit or loss for the financial year
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