(1) Current operating earnings —
(a) Interest on Loans and Advances and Discounts;
(b) Amount of income from investments detailing the attractable category of investments;
(c) Exchange, commission and service charge;
(d) Other current operating earnings.
(2) Current operating expenses —
(a) Interest on deposits —
(i) on Savings Accounts,
(ii) other interest bearing deposits;
(b) Remuneration to employees;
(c) Directors emoluments and other associated expenses;
(d) Amount of provision for depreciation, renewals and in value of fixed assets;
(e) Allowance for losses and bad debts;
(f) Management fees and Head Office expenses;
(g) Interest on debenture and other fixed loans;
(h) Discount on shares issued; and
(i) Other current operating expenses.
(3) Net before taxes.
(4) Income tax on profits.
(5) Net operating earnings.
(6) Gross dividends on profits —
(a) payable locally;
(b) payable overseas.
(7) Net retained profit or losses.