Ipcc account doubt

HELLO YA P&L APPROPRATION STARTS FROM BRINGING DOWN NET PROFIT \ CREDITING NP AND NORMALLY SALARIES , COMM ETC ARE DEBITED . GENERALLIF THE COMPANY DECIDES TO TRF SOME PART OF ITS PROFIT TO RESERVES THEN ONLY RESERVE IS DEBITED TO P/L APPROPRATION ACCOUNT  

It depends on information given in the Q.

(a)If transfer to reserve is given as % of net divisible profit, then it would be after adjustments

(B)If transfer to reserve is given as % of net profit, then it would be before adjustments