Gross profits for bonus purposes: prescribed add-backs, deductions, and reserve adjustments determine the final computable balance. Computation of gross profits for bonus purposes begins with net profit as shown in the profit and loss account, after usual and necessary provisions, and then requires specified add-backs and deductions. The prescribed form covers employee bonus, depreciation, reserves, gratuity excess, donations, capital expenditure and losses, Reserve Bank certified amounts, foreign business items, reserve credits, capital receipts, overseas income, reserve debits, head-office overheads, excess tax write-backs, and specified cash subsidies. The final balance is the gross profits for bonus purposes.