Calculate net profit before tax & extraordinary items

Q.  Which of the following are added to net profit after tax and extraordinary items to reach to net profit before tax and extraordinary items?

A) Provision for tax made during the year
B) Proposed dividend made during the year
C) Interim dividend
D) Transfer to General reserves and other reserves
- Published on 11 Sep 15

a. Both A and B
b. Both A and C
c. Both B and C
d. A, B, C and D

ANSWER: A, B, C and D

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