Micro-entities must take account of income and charges relating to the financial year, irrespective of the date of receipt or payment of such income or charges.

the amount and nature of individual items of income or expenditure which are of exceptional size or incidence

Micro-entities must take account of income and charges relating to the financial year, irrespective of the date of receipt or payment of such income or charges.

(q) the amount and nature of individual items of income or expenditure which are of exceptional size or incidence;

(f) the amount and nature of individual items of income or expenditure which are of exceptional size or incidence;

the amount and nature of individual items of income or expenditure which are of exceptional size or incidence;

The notional amount of a swap is the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based

the amount and nature of individual items of income or expenditure which are of exceptional size or incidence;

(f) the amount and nature of individual items of income or expenditure which are of exceptional size or incidence;

(q) the amount and nature of individual items of income or expenditure which are of exceptional size or incidence;

The conversion of some potential equity shares may lead to consequential changes in other items of income or expense.

Swaps: The notional amount of a swap is the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based

(c) any other changes in income or expense that would result from the conversion of the dilutive potential ordinary shares.

any other changes in income or expense that would result from the conversion of the dilutive potential ordinary shares.

(c) any other changes in expenses or income that would result from the conversion of the dilutive potential equity shares.