Consider the following items for Xavier Ltd at 30 June 2023.

(a) Loss on revaluation of financial assets recognised at fair value through other comprehensive income

(b) Finance expenses

(c) Aggregate amount of dividends declared and paid during the year

(d) Revaluation loss on building (not reversing any previous revaluation)

(e) Allowance for doubtful debts

(f) Transfer from retained earnings to general reserve 

(g) Contractual commitments under an operating lease 

(h) Deferred tax liability.

(i) Accumulated depreciation of buildings 

(j) Exchange differences on translation of foreign operations 

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.