Detailed Trading and Profit and Loss Account:
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1 Detailed Trading Profit Loss Account: This document provides an example of a detailed profit loss layout that would be expected by Revenue. It shows how the ROS Extract of Accounts on Form CT1 could be aligned with the ixbrl taxonomies that are accepted by Revenue as at September Page 1 of 10
2 Income Sales/Receipts/Turnover 10 - Income Revenue 10 - Profit Loss Account - Profit Loss Format 1 Turnover/gross operating revenue Receipts from Gov. - Notes on Income - Other operating income Government grant operating income 20- Notes detailed - Notes to financial s detailed - Operating costs credits - Operating credits Government grant receipts - Net Page 2 of 10
3 Other Income 10 - Income Other operating income 10 - Profit Loss Account - Profit Loss Format 1 Other Operating Income Trading Account Items Purchases (direct cost of sales) 10 - Income Cost of Sales 30 - Detailed Profit Loss - Cost of sales or 10 - Profit Loss Account - Profit Loss Format 1 Purchases, Cost of Sales or Cost of Sales Page 3 of 10
4 Gross Trading Profits 10 - Income Gross Profit 10 - Profit Loss Account - Profit Loss Format 1 Gross Profit (Loss) Expenses/ Deductions Salaries/Wages, Staff costs - Notes on Income - Operating expenses Employee benefit expense 10 - Profit Loss Account - Profit Loss Format 2 Staff costs Wages salaries Social welfare costs - Notes on Income - Operating expenses - Employee benefit expense - Notes on Income - Operating expenses Wages salaries Social Security Costs 10 - Profit Loss Account - Profit Loss Format Profit Loss Account - Profit Loss Format 2 Wages Salaries Social Security Costs Page 4 of 10
5 - Employee benefit expense Pension costs -Notes on Income -Operating expenses -Employee benefit expense Pension other post employment benefit costs 10 - Profit Loss Account - Profit Loss Format 2 Pension Costs Directors remuneration 5 - Directors report - Directors remuneration Director remuneration 5 - Directors report - Directors remuneration Director Remuneration Sub-contractors 30- Detailed profit Loss - Total costs Subcontractor Costs Consultancy/Prof Fees 50 -Additional Industry Sector Data item -Additional industry sector data items -Banking finance sector Professional fees 30- Detailed profit Loss - Total costs Legal, accounting other professional fees Page 5 of 10
6 items -Operating expenses, additional banking industry items Audit Fees Audit fees expenses Audit fees expenses Tax Taxation Services Taxation Services Consultancy Other non audit services Other non audit services Legal 30- Detailed Profit Loss - Total costs - Fees commissions payable Legal fees Payable Motor, Travel Subsistence - Operating Expense Transportation Page 6 of 10
7 Delivery Motor Travel 30- Detailed Profit Loss - Total costs or 30- Detailed Profit Loss- - Total costs 30- Detailed Profit Loss - Total costs - Staff costs, detailed P&L - Staff expenses 30- Detailed Profit Loss - Total costs Freight carriage costs or Transport Costs Travel subsistence expenses or Staff motor expenses Transport Travel Costs Repairs/Renewals - Operating Expense Repairs Maintenance 30- Detailed Profit Loss - Total costs Premises repairs, renewals maintenance costs Page 7 of 10
8 R&M Computer Premises Spare parts 30- Detailed Profit Loss - Total costs 30- Detailed Profit Loss - Total costs 30- Detailed Profit Loss - Total costs - Other unexceptional operating costs - Other unexceptional operating costs [grouping] Computer IT Equipment repairs, renewals maintenance costs Premises repairs, renewals maintenance costs other unexceptional operating cost And other unexceptional operating cost Interest Payable - Finance income Costs Interest Expense 10 - Profit Loss Account - Profit Loss Format 2 Interest Payable Similar Charges Page 8 of 10
9 Depreciation, Goodwill, Capital w/o 10 - Income - Income - Main operating expenses by nature - Depreciation, amortisation impairment expenses Depreciation amortisation expense 10 - Profit Loss Account - Profit Loss Format 2 Depreciation other amounts written off tangible intangible fixed assets Provisions including bad debts 20 -Notes detailed - Notes on Income - Other net gains losses before tax - Gain (loss) from changes in provisions Increase in provisions charged to profit or loss 20- Notes Detailed Disclosures -Notes on Balance Sheet -Provisions for liabilities charges -Provisions - movement analysis Provisions, charged (credited) to profit loss account during period Other expenses 10 - Income - Income - Main operating expenses by nature Other expenses by nature. 30- Detailed Profit Loss - Total costs - Other unexceptional operating costs other unexceptional operating cost And other unexceptional Page 9 of 10
10 - Other unexceptional operating costs [grouping] operating cost Page 10 of 10
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