Bookshelf About Support X My Library International Accounti... X = Contents Q AA . . . Gutter pane that none of the other companies whose income statements are presented in this chapter present exceptional items in a separate column of information. EXHIBIT 2.13 TESCO PLC Excerpt from Group Income Statement 52 weeks ended 25 February 2017 Before Exceptional items exceptional items (Note 4) Total Continuing operations Note Em Em Em Revenue . . . . 2 55,917 55,917 Cost of sales (52,899) (1 16) (53,015) Gross profit (loss). . . . . . . . . . .. 3,018 (116) 2,902 Administrative expenses . . . . . . . (1,734) (261) (1,995) Profits/(losses) arising on property-related items . (4) 1 14 110 Operating profit (loss) . . . . . . . . 1,280 (263) 1,017 One final difference in level of detail to make note of here is the column of information provided in individual financial statements that indicates the note providing additional information related to specific line items. This is common practice in many countries and can be seen in the income statements of Sudzucker, Melia Hotels, Thai Airways, and Tesco presented in this chapter. However, as the income statement of Callaway Golf reflects, this practice is virtually unknown in the United States. page 49 Terminology The examination of Vodafone PLC's balance sheet earlier in this chapter revealed a number of differences in the terminology used by Vodafone and a typical U.S. company. As 48 /522 77OF 2:34 PM A 6/29/2022 8 Partly sunny W