Whichever the statement, material items are always disclosed separately either on the statement itself or definitely within the notes of the Annual Report. That’s how reporting on results and presenting your figures works – you should always tell the important things and as it happens, be less detailed on the not so important figures. 

How it works is as follows:

• You either display an important transaction or a result of it on a separate line item on the main statement indicating also a note where more detailed information like the reasons, detailed calculations, background and related information (i.e. interest rates etc.) are disclosed.
• Instead of showing it separately on the main statement, for an example in case it’s not practicable or the form doesn’t allow it, it’s included within a subgroup. This subgroup is then referenced into a note within the Annual Report where more detailed split is disclosed. Now with this split or within another note you can now disclose this extra bit of information that’s required.

Both approaches are acceptable and usable based on the opportunities and suitability really as long as you make sure you keep in mind the following two things:

• Have the information disclosed somewhere for all material balances and transactions; and
• Always make sure every bit of information is referenced to a note where more or related information can be found.