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Chapter 5
2.2 Pro-forma statement of profit or loss
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Continuing operations:
Revenue X
Cost of sales (X)
––––
Gross profit X
Operating costs (X)
––––
Profit from operations X
Finance costs (X)
––––
Profit before tax X
Income tax expense (X)
––––
Profit for the period from continuing operations X
Discontinued operations:
Profit for the period from discontinued operations X
––––
Total profit for the period X
––––
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