Quebecor Inc. is a major provider of cable services and also the owner of many newspapers. The company reported the following items in its 20X11 financial statements (in millions of Canadian dollars, except per- share amounts):
a. Revenues......................... $ 4,206.6
b. Cost of sales and selling and administrative expenses .......2,864.9
c. Noncontrolling interest in earnings............... 182.0
d. Financial expenses ...................322.9
e. Dividends .........................12.8
f. Income tax expense— continuing operations ............141.9
g. Change in unrealized gain on translation of net investments in foreign operations.. 1.6
h. Restructuring of operations and impairment of assets........... 30.2
i. Gain on translation of investments ..................1.6
j. Reclassification to income of loss related to cash flow hedges (net of tax)... 0.6
k. Premium over book value paid on repurchased shares............ 23.1
l. Diluted earnings per share from continuing operations............ 3.11

Required:
Identify whether each of the items above would be included in the SCI as (1) part of profit or loss or (2) OCI, or (3) in the statement of changes in shareholders’ equity.