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The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 Sch 3 para III

Sch 3 para 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) (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

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