Consider the following items for Kateri Ltd at 30 June 2023:

(a) Contingent liabilities

(b) Dividends paid

(c) Cash and cash equivalents

(d) Capital contributed during the year

(e) Revaluation gain on land (not reversing any previous revaluation)

(f) Judgements that management has made in classifying financial assets (g) Income tax expense (h) Provisions (i) Impairment losses (j) Measurement basis used in preparing the financial statements.

Required 

State whether each item is reported in:

1. the statement of financial position 

2. profit or loss in the statement of profit or loss and other comprehensive income 

3. other comprehensive income in the statement of profit or loss and other comprehensive income 

4. the statement of changes in equity 

5. the notes to the financial statements.