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For the presentation of the profit and loss account, the Member States shall prescribe one or both of the layouts provided for in Articles 27 and 28. If a Member State prescribes both layouts it may allow undertakings to choose between them.
Vertical layout 1. Interest receivable and similar income, showing separately that arising from fixed-income securities 2. Interest payable and similar charges 3. Income from securities: (a) Income from shares and other variable-yield securities (b) Income from participating interests (c) Income from shares in affiliated undertakings 4. Commissions receivable 5. Commissions payable 6. Net profit or net loss on financial operations 7. Other operating income 8. General administrative expenses: (a) Staff costs, showing separately: - wages and salaries - social security costs, with a separate indication of those relating to pensions (b) Other administrative expenses 9. Value adjustments in respect of Assets items 9 and 10 10. Other operating charges 11. Value adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments. 12. Value re-adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments. 13. Value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings 14. Value re-adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings 15. Tax on profit or loss on ordinary activities 16. Profit or loss on ordinary activities after tax 17. Extraordinary income 18. Extraordinary charges 19. Extraordinary profit or loss 20. Tax on extraordinary profit or loss 21. Extraordinary profit or loss after tax 22. Other taxes not shown under the preceeding items 23. Profit or loss for the financial year
Horizontal layout A. Charges 1. Interest payable and similar charges 2. Commissions payable 3. Net loss on financial operations 4. General administrative expenses: (a) Staff costs, showing separately: - wages and salaries - social security costs, with a separate indication of those relating to pensions (b) Other administrative expenses 5. Value adjustments in respect of Assets items 9 and 10 6. Other operating charges 7. Value adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments 8. Value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings 9. Tax on profit or loss on ordinary activities 10. Profit or loss on ordinary activities after tax 11. Extraordinary charges 12. Tax on extraordinary profit or loss 13. Extraordinary loss after tax 14. Other taxes not shown under the preceding items 15. Profit for the financial year B. Income 1. Interest receivable and similar income, showing separately that arising from fixed-income securities 2. Income from securities: (a) Income from shares and other variable-yield securities (b) Income from participating interests (c) Income from shares in affiliated undertakings 3. Commissions receivable 4. Net profit on financial operations 5. Value re-adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments 6. Value re-adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings 7. Other operating income 8. Profit or loss on ordinary activities after tax 9. Extraordinary income 10. Extraordinary profit after tax 11. Loss for the financial year SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT
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