Sales and Purchase reporting: include all domestic and foreign purchases and sales, goods and services, from P&L. Sales and Purchase reporting in the Annual Return on FLA (FLAIR) requires reporting of all purchases and sales, domestic and foreign, for the reference fiscal year. Include capital and revenue purchases from the balance sheet and all sales and expenses (excluding depreciation) from the profit and loss account. Both goods and services, and all foreign purchases and sales (imports and exports) recorded in the profit and loss account, must be captured in item 5, Sales and Purchase.