craft,
I had another look at the last half-yearly report.
I can't see where they've added it to the P & L - if anything it would have to be added to the revenue line.
But, from my reading of the financial statements, I suppose that is the only place it could have gone.
At this point, my thinking is along the lines of "well it isn't here any more, so it is probably over here."
It really irks me when I cannot find something in a company's accounts.
Generally speaking, I've had the most trouble with half-yearly accounts in a lot of companies... reporting and disclosure requirements in Australia don't seem to require much detail unless it is a full year report. Many times I've thought to myself, if only I had a note to explain the break-down of this line item....
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