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 changes in shareholders€™ equity

Required:
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 anexample.

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B,D,E 1. Net income 2. Retained earnings (opening) 3. Translation gain/loss on foreign subsidiarles 4. Proviston for restructuring costs 5. Cumulative translation gain or loss 6. Dividends declared, unpald 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