Other operating charges
Trading charges that fit none of the lines above.
This line gathers the rest of the operating charges: taxes other than tax on the result, directors' fees, bad debts written off, some operating provisions, losses on disposal of fixed assets, royalties paid.
A catch-all line is interesting precisely because it is one: when it is large against turnover, it is a reason to read the notes to the accounts, which break it down and which the register publishes as PDF.
Tax on the result is not here — it has its own line, further down.
Where this figure comes from
Read from the “Other operating charges” line of the filed profit and loss account (eCDF variable 621).
Related terms