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Presentation
of losses: Examples
The following
examples illustrate a variety of situations where losses arise.
The figures in bold would appear in the Company REFS
activities analysis table.
Example
1:
£m
%
Industrial
Plastics
(25)
{
-6
Plastics
Packaging
(30)
100{
-7
Agricultural
Products
(256)
{
-59
Heat
Exchangers
(125)
{
-28
Net
operating loss
(436)
Example
2:
£m
%
Agricultural
Products
256
{
67
Heat
Exchangers
125
100{
33
Industrial
Plastics
(25)
-7
Plastics
Packaging
(30)
-8
Net
operating profit
326
Example
3:
£m
%
Industrial
Plastics
25
{
8
Plastics
Packaging
30
100{
10
Agricultural
Products
256
{
82
Heat
Exchangers
(125)
-40
Net
operating profit
186
Example
4:
£m
%
Industrial
Plastics
(25)
{
-8
Plastics
Packaging
(30)
100{
-10
Agricultural
Products
(256)
{
-82
Heat
Exchangers
125
40
Net
operating loss
(186)
Example
5:
£m
%
Agricultural
Products
(256)
-100
Industrial
Plastics
25
10
Plastics
Packaging
30
12
Heat
Exchangers
125
49
Net
operating loss
(76)
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