The profit reporting template published yesterday by Commonwealth Bank also clarifies the earnings of Bank of Western Australia for the June 2009 half, something presented in a slightly confusing fashion in the bank's last set of financial statements for the 2009 full year.BankWest contributed a "cash net profit" of $113 million in the June 2009 half year, after allowing for impairment expenses that were also $113 million.In the December 2008 half year BankWest reported a loss of $110 million after impairment expenses, of $344 million. CBA published these numbers on a pro forma basis, since it bought BankWest from HBOS only in the final days of 2008.