The first list below shows the financial statements normally included in a company's annual financial statements. The second list shows some amounts that often appear in those financial statements.

A. SFP

B.Statement of comprehensive income-profit and loss section.

C. Statement of comprehensive income-other comprehensive income section.

D. Statement of cash flows.

E.Statement of change in shareholder's equity.

(B,D,F) 1. Net income

( ) 2. Ratained earnings(opening)

( ) 3.Translation gain/loss on foreigh subsidiaries.

( ) 4.Provision for restructuring costs.

( ) 5. Cumulative translation gain or loss.

( ) 6. Dividends declared, unpaid at year-end

( ) 7. Appropriation for factory reorganization

( ) 8. Loss on discontinued operation.

( ) 9. Non- controlling interest in subsidiaries.

( ) 10. Investment property held-for sale.

( ) 11. Cumulative effect of change in accounting policy.

( ) 12. Proceeds from issuance of common shares

( ). 13. Unrealized gains/losses on hedge derivatives

( ) 14. Deferred pension cost.

Use the letters given in the first list to indicate the financial statement on which each item in the second list will appear. some letters may be used more than once or not at all. The first item is completed for you as an example.