Where in the financial statements should tax on profit for the current period, and unrealised surplus on revaluation of properties, be separately disclosed?            Tax on profit for                 Unrealised surplus            current period                    on revaluation of                                                      properties A         Income statement               Income statement B         Statement of changes        Income statement                                                       in equity C         Income statement               Statement of changes            in equity D         Statement of changes        Statement of changes            in equity                              in equity C  |