Paragraph III
United Kingdom
Non-technical account
Balance on the general business technical account (item I.10)
Balance on the long term business technical account (item II.13)
Tax credit attributable to balance on the long term business technical account
Investment income(8)
income from participating interests, with a separate indication of that derived from group undertakings
income from other investments, with a separate indication of that derived from group undertakings
income from land and buildings
income from other investments
value re-adjustments on investments
gains on the realisation of investments
Unrealised gains on investments(9)
Allocated investment return transferred from the long term business technical account (item II.12)(10)
Investment expenses and charges(8)
investment management expenses, including interest
value adjustments on investments
losses on the realisation of investments
Unrealised losses on investments(9)
Allocated investment return transferred to the general business technical account (item I.2)(10)
Other income
Other charges, including value adjustments
Profit or loss on ordinary activities before tax
Tax on profit or loss on ordinary activities
Profit or loss on ordinary activities after tax
Extraordinary income
Extraordinary charges
Extraordinary profit or loss
Tax on extraordinary profit or loss
Other taxes not shown under the preceding items
Profit or loss for the financial year
Annotations
Textual amendments
- F1
Sch. 9A Pt. I Chapter I section B in "Profit and loss account format" item under heading "III Non-technical account" inserted (2.2.1996) by S.I. 1996/189, reg. 14(7), Sch. 5 paras. 1, 3 (with reg. 16)
Notes on Schedule 9A
Textual amendments
- F1
Sch. 9A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)
- F2
Sch. 9A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 4, 6, 7, Sch. 1