SUMMARY PROFITS AND LOSSES.
CLASS 9 - RESULT ACCOUNTS
91.0 - 91.1 - Operating profit or loss for the financial year
91.2 - 91.3 - Exceptional profits and losses
(Those items involving significant amounts which derive from events or transactions outside the ordinary activities of the business and which are not expected to recur frequently)
91.4 - Corporation tax (tax assessed on the profit of companies and other corporate bodies, or in certain countries also on the capital)
91.5 - Balancing subsidy: - Article 4 of Regulation (EEC) No 1107/70 ...
