Profit and loss account formats Format 1 (see note (14) below)
1.Turnover
2.Cost of sales (11)
3.Gross profit or loss
4.Distribution costs (11)
5.Administrative expenses (11)
6.Other operating income
7.Income from shares in group undertakings
8.Income from participating interests
9.Income from other fixed asset investments (12)
10.Other interest receivable and similar income (12)
11.Amounts written off investments
12.Interest payable and similar charges (13)
13.Tax on profit or loss on ordinary activities
14.Profit or loss on ordinary activities after taxation
15.Extraordinary income
16.Extraordinary charges
17.Extraordinary profit or loss
18.Tax on extraordinary profit or loss
19.Other taxes not shown under the above items
20.Profit or loss for the financial year
