6Profit and loss account — basic format

## 6 Profit and loss account — basic format (1) A profit and loss account must have the following format: Operating profit or loss; Income tax attributable to operating profit or loss; Operating profit or loss after income tax; Profit or loss on extraordinary items; Income tax attributable to profit or loss on extraordinary items; Profit or loss on extraordinary items after income tax; Operating profit or loss and extraordinary items after income tax; Outside equity interests in operating profit or loss and extraordinary items after income tax; Operating profit or loss and extraordinary items after income tax attributable to members of the chief entity; Retained profits or accumulated losses at the beginning of the financial year; Aggregate of amounts transferred from reserves; Total available for appropriation; Dividends provided for or paid; Aggregate of amounts transferred to reserves; Other appropriations; Retained profits or accumulated losses at the end of the financial year. (2) Such of the words set out in the table in subclause (1) as are relevant must be given in a profit and loss account with the total amount to which those words refer as an entry or part of an entry.