Companies Act 1985

III Non-technical account

1. Balance on the general business technical account (item I.10)

2. Balance on the long term business technical account (item II.13)

[F1 2a. Tax credit attributable to balance on the long term business technical account]

3. Investment income(8)

(a) income from participating interests, with a separate indication of that derived from group undertakings

(b) income from other investments, with a separate indication of that derived from group undertakings

(aa) income from land and buildings

(bb) income from other investments

(c) value re-adjustments on investments

(d) gains on the realisation of investments

3a. Unrealised gains on investments(9)

4. Allocated investment return transferred from the long term business technical account (item II.12)(10)

5. Investment expenses and charges(8)

(a) investment management expenses, including interest

(b) value adjustments on investments

(c) losses on the realisation of investments

5a. Unrealised losses on investments(9)

6. Allocated investment return transferred to the general business technical account (item I.2)(10)

7. Other income

8. Other charges, including value adjustments

8a. Profit or loss on ordinary activities before tax

9. Tax on profit or loss on ordinary activities

10. Profit or loss on ordinary activities after tax

11. Extraordinary income

12. Extraordinary charges

13. Extraordinary profit or loss

14. Tax on extraordinary profit or loss

15. Other taxes not shown under the preceding items

16. Profit or loss for the financial year

Textual Amendments

F1 Sch. 9A Pt. I Chapter I section B in "Profit and loss account format" item under heading "III Non-technical account" inserted (2.2.1996) by S.I. 1996/189, reg. 14(7), Sch. 5 paras. 1, 3 (with reg. 16)