The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

Vertical layout U.K.

1. Interest receivable (1)

(1) Interest receivable and similar income arising from debt securities [and other fixed-income securities]

(2) Other interest receivable and similar income

2. Interest payable (2)

3. Dividend income

(a) Income from equity shares [and other variable-yield securities]

(b) Income from participating interests

(c) Income from shares in group undertakings

4. Fees and commissions receivable (3)

5. Fees and commissions payable (4)

6. Dealing [profits] [losses] (5)

7. Other operating income

8. Administrative expenses

(a) Staff costs

(i) Wages and salaries

(ii) Social security costs

(iii) Other pension costs

(b) Other administrative expenses

9. Depreciation and amortisation (6)

10. Other operating charges

11. Provisions

(a) Provisions for bad and doubtful debts (7)

(b) Provisions for contingent liabilities and commitments (8)

12. Adjustments to provisions

(a) Adjustments to provisions for bad and doubtful debts (9)

(b) Adjustments to provisions for contingent liabilities and commitments (10)

13. Amounts written off fixed asset investments (11)

14. Adjustments to amounts written off fixed asset investments (12)

15. [Profit] [loss] on ordinary activities before tax

16. Tax on [profit] [loss] on ordinary activities

17. [Profit] [loss] on ordinary activities after tax

18. Extraordinary income

19. Extraordinary charges

20. Extraordinary [profit] [loss]

21. Tax on extraordinary [profit] [loss]

22. Extraordinary [profit] [loss] after tax

23. Other taxes not shown under the preceding items

24. [Profit] [loss] for the financial year