Profit and loss account formatsE+W+S
Format 4
A. ChargesE+W+S
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. IncomeE+W+S
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