No doubt Skyline will be alone with a reliable and definitive answer.
This causes me grief as well when I do my own business acounts (I am not an accountant but have some training in management and financial accounting) because the operational P&L shows the net profit after tax for the year, from which any dividend paid to shareholders is made - this then reduces the net shareholders' funds. So it definitely needs to be included within the BS or it won't balance.