1. You should commence your computation in part (c) with the accounting profit before tax, with a
break-down of each activity as in part (b) and list all of the individual adjustment items specifically
referred to in notes 1 to 6, indicating with ‘0’ those items for which no adjustment is required. You are
not required to explain the reasons for the adjustments, but you are required to show all workings to arrive
at the figures, if needed.
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