The statement of profit or loss must present line items for revenue (with the AASB 9 interest revenue and AASB 17 insurance revenue items shown separately), operating expenses as required by the nature or function rules, the share of profit or loss of equity-accounted associates and joint ventures, income tax expense or income, and the single amount for discontinued operations; the AASB 9 items (effective interest revenue, impairment losses and reversals, derecognition gains and losses on amortised cost assets, reclassification gains and losses) and the AASB 17 items (insurance revenue, insurance service expenses, reinsurance income or expense, insurance finance income or expenses and reinsurance finance income or expenses). Outside all categories the statement must present the allocation of profit or loss to non-controlling interests and to owners of the parent. Judgement on additional line items versus note disclosure follows the application guidance.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.