The business banking division of Commonwealth Bank earned A$400 million more in profit than was previously reported, a revised financial template released by the bank yesterday shows.Conversely, the retail banking business of CBA earned almost $400 million less profit than was previously reported.CBA said the new reporting approach allocated revenue, expenses and customer balances on the basis of "where the customer relationship is being managed, rather than where the product originated."CBA said it also reallocated some capital from the corporate centre to business segments.