A. Charges
1. Reduction in stocks of finished goods and in work in progress:
(a) raw materials and consumables;
(b) other external charges.
3. Staff costs:
(a) wages and salaries;
(b) social security costs, with a separate indication of those relating to pensions.
(a) Value adjustments in respect of formation expenses and of tangible and intangible fixed assets.
(b) Value adjustments in respect of current assets, to the extent that they exceed the amount of value adjustments which are normal in the undertaking concerned.
5. Other operating charges.
6. Value adjustments in respect of financial assets and of investments held as current assets.
7. Interest payable and similar charges, with a separate indication of those concerning affiliated undertakings.
8. Tax on profit or loss on ordinary activities.
9. Profit or loss on ordinary activities after taxation.
10. Extraordinary charges.
11. Tax on extraordinary profit or loss.
12. Other taxes not shown under the