Statement of Financial Position

• Assets (Current/Non-current)

• Liabilities (Current/Non-current)

• Equity

Statement of Changes in Equity

• Share Capital

• Reserves

• Retained Earnings

Statement of Cash Flows

• Operating

• Investing

• Financing

Notes to the Financial Statements

• Accounting Policies

• Explanatory Notes

• Disclosures

Profit or Loss (SPL)

• Revenue

• Expenses

• Profit/Loss for year

Other Comprehensive Income (OCI)

• Revaluation Surplus

• FX Translation Reserve

• Unrealised Gains/Losses