80AIf an entity has reclassified

80A If an entity has reclassified (a) a puttable financial instrument classified as an equity instrument, or (b) an instrument that imposes on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and is classified as an equity instrument between financial liabilities and equity, it shall disclose the amount reclassified into and out of each category (financial liabilities or equity), and the timing and reason for that reclassification. Statement of profit or loss and other comprehensive income 81 \[Deleted\] 81A The statement of profit or loss and other comprehensive income (statement of comprehensive income) shall present, in addition to the profit or loss and other comprehensive income sections: (a) profit or loss; (b) total other comprehensive income; (c) comprehensive income for the period, being the total of profit or loss and other comprehensive income. If an entity presents a separate statement of profit or loss it does not present the profit or loss section in the statement presenting comprehensive income. 81B An entity shall present the following items, in addition to the profit or loss and other comprehensive income sections, as allocation of profit or loss and other comprehensive income for the period: (a) profit or loss for the period attributable to: (i) non-controlling interests, and (ii) owners of the parent. (b) comprehensive income for the period attributable to: (i) non-controlling interests, and (ii) owners of the parent. If an entity presents profit or loss in a separate statement it shall present (a) in that statement. Information to be presented in the profit or loss section or the statement of profit or loss 82 In addition to items required by other Australian Accounting Standards, the profit or loss section or the statement of profit or loss shall include line items that present the following amounts for the period: (a) revenue, presenting separately: (i) interest revenue calculated using the effective interest method; and (ii) insurance revenue (see AASB 17); (aa) gains and losses arising from the derecognition of financial assets measured at amortised cost; (ab) insurance service expenses from contracts issued within the scope of AASB 17 (see AASB 17); (ac) income or expenses from reinsurance contracts held (see AASB 17); (b) finance costs; (ba) impairment losses (including reversals of impairment losses or impairment gains) determined in accordance with Section 5.5 of AASB 9; (bb) insurance finance income or expenses from contracts issued within the scope of AASB 17 (see AASB 17); (bc) finance income or expenses from reinsurance contracts held (see AASB 17); (c) share of the profit or loss of associates and joint ventures accounted for using the equity method; (ca) if a financial asset is reclassified out of the amortised cost measurement category so that it is measured at fair value through profit or loss, any gain or loss arising from a difference between the previous amortised cost of the financial asset and its fair value at the reclassification date (as defined in AASB 9); (cb) if a financial asset is reclassified out of the fair value through other comprehensive income measurement category so that it is measured at fair value through profit or loss, any cumulative gain or loss previously recognised in other comprehensive income that is reclassified to profit or loss; (d) tax expense; (e) \[deleted\] (ea) a single amount for the total of discontinued operations (see AASB 5). (f)–(i) \[deleted\] Information to be presented in the other comprehensive income section