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Companies Act 1985
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Changes over time for: Paragraph III
Version Superseded: 06/04/2008
Alternative versions:
- 19/12/1993- Amendment
- 02/02/1996- Amendment
- 06/04/2004
Point in time - Stop date 06/04/2008- Amendment
Status:
Point in time view as at 06/04/2004. This version of this provision has been superseded.
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IIINon-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)
[F12a.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
F1Sch. 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)
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