$7\mathrm{.}1$ Place a cross $($X$)$ in the appropriate column to indicate how the following items should be disclosed when preparing the financial statements to comply with applicable accounting standards:

Item

Statement of Financial Position

Sub$-$Classification in Notes

Additional Disclosure in Notes

Shares in a listed company

$$

$$

$$

Goodwill cost

$$

$$

$$

Raw materials cost

$$

$$

$$

Contingent liabilities for pending lawsuit

$$

$$

$$

Interest$-$bearing long$-$term bills receivable

$$

$$

$$

Operating lease commitments

$$

$$

$$

Directors current accounts payable

$$

$$

$$

GST input tax credits

$$

$$

$$

Trade payables

$$

$$

$$

Dividend payable

$$

$$

$$

Deferred tax liability

$$

$$

$$

Director$$s compensation

$$