Choose whether each item below is reported in:

a) the statement of financial position

b) profit or loss in the statement of profit or loss and other comprehensive income

c) other comprehensive income in the statement of profit or loss and other comprehensive income

d) the statement of changes in equity

e) the notes to the financial statements.

1. Cash and cash equivalents

2. Judgements that management has made in classifying financial assets

3. Gain on revaluation of land OCI

4. Capital contributed during the year

5. Goodwill