Accounting Standards 1-29 - Seth & Associates

provisions for employees
(b) Other operating
expenses
3. Total expenses (excluding
provisions and contingencies)
4. Operating profit (profit before
provisions and contingencies)
5. Provisions and contingencies
6. Profit or loss from ordinary
activities before tax
7. Extraordinary items
8. Profit or loss before tax
9. Tax expense
10. Profit or loss after tax
11. Minority Interests (in case of
consolidated financial statements)
12. Net profit or loss for the
period
Earnings Per share
1. Basic Earnings Per
Share
2. Diluted Earnings Per
Share
1. Cash flows from operating
activities
2. Cash flows from investing
activities
3. Cash flows from financing
activities
4. Net increase/(decrease) in cash
and cash equivalents
5. Cash and cash equivalents at
beginning of period
6. Cash and cash equivalents at
end of period
(C) Condensed Cash Flow Statement
Year-to-date figures
for the current period
Year-to-date figures
for the previous year