Choose whether each item below is reported in:

the statement of financial position

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

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

the statement of changes in equity

the notes to the financial statements.

items:

Finance costs

Gain on revaluation of equipment - OCI

Transfer from asset revaluation surplus to retained earnings

Deferred tax asset

Non-adjusting events