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Two Ifs : to use in calculation script

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Hi

I want to use Two ifs in calculation scripts but it is giving a validation error.

Condition is if user selected a particular smartlist value : if("S0700270"->"OFS_Direct Input" == 1) and

if net profit before tax is a loss or positive : if("Net Profit before Tax_D_MAS"->"OFS_Calculated" > 0)


then condition to be written.



Following script errors out. Pls help.


"S0700273"

(

if("S0700270"->"OFS_Direct Input" == 1) and

if("Net Profit before Tax_D_MAS"->"OFS_Calculated" > 0)

"S0700273" = 

-(("Net Profit before Tax_D_MAS"->"OFS_Calculated"-

("55300008"->"All Cost Center"->"All Functional Area"->"Total Profit Center")+

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