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(220)-PROFIT AND LOSS ITEMS REQUIRING DISCLOSURES IN COMPANY ACCOUNTS

Sunday, November 21, 2010

Profit and Loss Items Requiring Disclosures in Company Accounts
  • Turnover
    Analysis of turnover over, Substantial different business activities; substantial different geographical markets, Analysis of profit before tax between substantially different business activities
  • Depreciation
    The total depreciation provided. Additional provisions for depreciation and where assets revalued during current year, disclosure the effect, if material, on the depreciation charge
  • Expense items
    Charges for hire of plant and machinery, auditor’s remuneration, interest payable to bank loan and overdrafts, total amount of research and development expenditure charged in profit and loss analyzed between current year’s expenditure and amounts amortized from deferred expenditure, amortization charge for goodwill, particulars of staff, staff includes directors, average number of persons employed during year and analyzed within categories according to organization of company’s activities, staff costs disclosures.
  • Directors emoluments
  • Income items
    Income from listed investments, if a substantial part of company’s revenue, rents from lands.
  • Effecting and extraordinary items
  • Taxation
  • Other matters
    Amounts provided for the redemption of, share capital and loans.
  • Reporting financial performance

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