To enable stakeholders to make informed decisions, which of the following needs to be reported separately, preferably on the face of the published Statement of income, assuming the amounts are material?

(a) Amount written off as impairment loss of a non-current asset
(b) Profit relating to an activity which has been discontinued in the year
(c) Loss on disposal of machinery
(d) Reversal (no longer needed) of a provision for a customer’s claim for damages

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wb and c x a, b & d ya, c& d z All four