How to disclose F&O Loss in PL at the time of filing ITR

In the case of Future & Option Turnover Calculation as per ICAI Guidance Note as follows - 

(A) for Futures :

The total positive and negative differences shall be taken as Turnover. 

E.g. Buy Rate:621 and sale Rate 611 then Diff i.e (621-611) = 10 is turnover.

(B) for Options :

The total positive and negative differences shall be taken as Turnover + Premium received on sale option is to be included in turnover.

e.g. Buy premium: 20 and sale premium: 25 then turnover = (25-20) + 25 = 30

Question :

1.  How to disclose this turnover in PL and calculate the actual profit/loss at the time of filing Return (ITR-3)?

2. Whether the whole BS of Individual or only BS related to F&O transaction has to be disclosed in Return (ITR-3).