SCHEDULES

F1F1 SCHEDULE 8

Annotations:
Amendments (Textual)

F2PART I GENERAL RULES AND FORMATS

Annotations:
Amendments (Textual)
F2

Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1

Section B The Required Formats for Accounts

Profit and loss account formats

Format 4

A. Charges

1. Reduction in stocks of finished goods and in work in progress

2.

a

Raw materials and consumables

b

Other external charges

3. Staff costs:

a

wages and salaries

b

social security costs

c

other pension costs

4.

a

Depreciation and other amounts written off tangible and intangible fixed assets

b

Exceptional amounts written off current assets

5. Other operating charges

6. Amounts written off investments

7. Interest payable and similar charges(13)

8. Tax on profit or loss on ordinary activities

9. Profit or loss on ordinary activities after taxation

10. Extraordinary charges

11. Tax on extraordinary profit or loss

12. Other taxes not shown under the above items

13. Profit or loss for the financial year

B. Income

1. Turnover

2. Increase in stocks of finished goods and in work in progress

3. Own work capitalised

4. Other operating income

5. Income from shares in group undertakings

6. Income from participating interests

7. Income from other fixed asset investments(12)

8. Other interest receivable and similar income(12)

9. Profit or loss on ordinary activities after taxation

10. Extraordinary income

11. Profit or loss for the financial year