Choose whether each item below 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.

a) Deferred tax asset

b) Transfer from asset revaluation surplus to retained earnings

c) Gain on revaluation of equipment - OCI

d) Finance costs

e) Non-adjusting events