Miscellaneous Income
This section is designed to analyse profits or gains not falling under any other heading (for example, miscellaneous income).
Completing the Sheets
Where you have identified amounts you want to be treated as
Miscellaneous income
within the Income statement
, you should analyse these from the Expense and income analysis
or Management expense analysis
sheet in which they arose. Select Miscellaneous income
from the Analysed as
dropdown list on the row, and develop the Miscellaneous income
sheet by selecting Insert sheet
from the Insert
menu. An error will show on the sheet until this has been developed.In the
Miscellaneous income
sheet, add rows for each item of income or expense you want to analyse. The Income category
dropdown list categorises the income or expense to ensure the correct XBRL tag is applied to the row. This will default to Other miscellaneous income
. If another category is more appropriate, select the category from the list.If there are miscellaneous losses brought forward or amounts arising in the current period, these will be tracked on the
Miscellaneous losses
sheet located under the Miscellaneous income sheet
on the navigator.note
Other sheets may insert rows into the
Miscellaneous income
sheet automatically (for example, management expenses, transfer pricing adjustments or foreign income).