Correct Answer: Net profit before tax and extraordinary items

Solution : Answer = net profit before Tax and extraordinary items

Interim Dividend: It is declared (approved) by the Board and paid within seven days of it being declared.
It is added to determine Net Profit before Tax and Extraordinary Items because it is an item of Financing Activity, and payment thereof is shown as an outflow of cash under Financing Activity.
Hence, the correct option is 1.