AASB 101 Presentation of Financial Statements 77-78: Break down the main classes further, on the face or in the notes

What does 77-78 require?

Each major line on the statement of financial position is broken down further, either on the statement itself or in the notes, into the sub-classes appropriate to the entity's operations, for example property plant and equipment by class, receivables split between trade, related-party and prepayments, inventories by category, and provisions by type.