37. There shall be shown in the profit and loss account or in any statement annexed thereto
| (a) the amount charged to revenue by way of provision for depreciation, renewals or diminution in value of fixed assets; |
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| (b) the amount charged to revenue for Sri Lanka income tax and other Sri Lanka taxation on profits and distinguishable from such accounts, the amounts, of material, set aside or proposed to be set aside for liabilities in respect of tax due in the current year of taxation or a succeeding year ; |
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| (c) the aggregate amount of dividends paid or proposed to be paid; |
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| (d) the amount of remuneration of auditors ; |
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| (e) the amount charged to revenue representing the aggregate amount of the emoluments of directors; |
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| (f) the amount set aside or proposed to be set aside to, or withdrawn from, reserves ; |
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| (g) under separate headings, the profit or loss or the income and expenses arising from transactions such as are not usually carried on by banking companies and are carried on owing to circumstances of an exceptional or non recurrent nature or by a change in the basis of accounting ; |
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| (h) except in the case of the first profit and loss account after the coming into force of this Part of this Act. the corresponding amount at the end of the immediately preceding financial year for all items shown in the profit and loss account. |
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Sri Lanka Consolidated Acts