Presentation of items in the financial statements   LO2, 3, 4, 5, 6 Consider the following items for Daniel Ltd at 30 June 2019.

(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 Required State whether each item is reported: 1. in the statement of financial position 2. in profit or loss in the statement of profit or loss and other comprehensive income 3. in other comprehensive income in the statement of profit or loss and other comprehensive income 4. in the statement of changes in equity 5. in the notes to the financial statements.