Information to be Presented on the

Information to be Presented on the Face of the Statement of Financial
Performance
102. As a minimum, the face of the statement of financial performance
shall include line items that pres ent the following amounts for the
period:
(a) Revenue;
(b) Finance costs;
(c) Share of the surplus or deficit of associates and joint ventures
accounted for using the equity method;
(d) Pre-tax gain or loss recognized on the disposal of assets or
settlement of liabilities attributable to discontinuing
operations; and
(e) Surplus or deficit.
103. The following items shall be disclose d on the face of the statement of
financial performance as allocation s of surplus or deficit for the
period:
(a) Surplus or deficit attributable to minority interest; and
(b) Surplus or deficit attributable to owners of the controlling
entity.
104. Additional line items, headings, and subtotals shall be presented on
the face of the statement of fi nancial performance when such
presentation is relevant to an unders tanding of the entity’s financial
performance.
105. Because the effects of an entity’s various activities, transactions, and
other events differ in terms of their impact on its ability to meet its
service delivery obligations, disclosing the components of financial
performance assists in an understanding of the financial performance
achieved and in making projections of future results. Additional line
items are included on the face of the statement of financial performance,
and the descriptions used and the ordering of items are amended when
this is necessary to explain the elements of performance. Factors to be
considered include materiality and the nature and function of the
components of revenue and expenses. Revenue and expense items are not
offset unless the criteria in paragraph 48 are met.
Information to be Presented either on the Face of the Statement of Financial
Performance or in the Notes
106. When items of revenue and expense are material, their nature and
amount shall be disclosed separately.