Which of the following must be disclosed in the financial statements of a quoted (listed) company, if material?
(1) Total spent on research and development.
(2) An analysis of operating profit into continuing and discontinuing activities.
(3) Profit or loss on the disposal of a discontinuing operation.
(4) Authorised share capital.
(5) Finance costs.
A 2, 3 and 4 only
B 1, 2, 3 and 5 only
C 1 and 5 only
D All five items
D
d
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