An entity recognizes deferred taxes on the gain or loss on derivatives designated as cash flow hedges due to the different accounting treatments of these derivatives under IFRS and for the purpose of the tax calculation. During the current accounting period, a loss on derivatives designated as cash flow hedges which amounted to (3,700) was recognized. The entity has chosen to present two statements: a separate statement of profit or loss and a statement of comprehensive income. Where should the entity recognize tax consequences of this loss during the current accounting period?

in the statement of profit or loss

In the statement of comprehensive income

Either in the statement of comprehensive income or in the statement of changes in equity

Either in the statement of profit or loss or in the statement of comprehensive income