theory of nature vs function, are these expenses classified by nature or function and why

INCOME STATEMENT 2019 2018 $m Note sm 2 31,077 (16,738) 14,339 4,058 126 30,327 (15813) 14,514 5,014 273 2. 2 2 262 183 3 For the year ended 30 September Interest income Interest expense Net interest income Other operating income Net income from insurance business Share of associates' profit Operating income Operating expenses Profit before credit impairment and income tax Credit impairment charge Profit before income tax Income tax expense Profit after tax from continuing operations Profit/(Loss) after tax from discontinued operations Profit for the year Comprising Profit attributable to shareholders of the Company Profit attributable to non-controlling interests 18,785 (9,071) 9,714 (794) 13 8,920 19,984 19,401) 10,583 (688) 9895 12,784) 7,111 (695) 6,416 4 (2,609) 6,311 (343) 5,968 29 5,953 15 6,400 16 6 6 Earnings per ordinary share (cents) including discontinued operations Basic 210.0 221.6 Diluted 201.9 212.1 Earnings per ordinary share (cents) from continuing operations Basic 2221 245.6 Diluted 6 213.0 234.2 Dividend per ordinary share (cents) 5 160 160 On adoption of AASS 15, the Group reclassified certain items previously netted whichaxe now presented gross in operating income and operating expenses Comparative information has been restated accordingly which increased total operating income and total opening expenses by $153 million 2 Includes interest income calculated using the effective interest method of $30224 milion on financial assets measured at amortsed cost or far value through other comprehensive income 2018 $29,181 million on financial assets measured at amortised cost and available for sale asses) The notes appearing on pages 107 to 209 forman integral part of these financial statements