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.

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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 B, D, E 1. Net income 2. Retained earnings (opening) 3. Translation gain/loss on foreign 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