64An entity shall exclude from the financing category and classify in the operating category:

64 An entity shall exclude from the financing category and classify in the operating category:
(a) income and expenses from issued investment contracts with participation features recognised applying AASB 9 Financial Instruments (see paragraph B58); and
(b) insurance finance income and expenses included in the statement of profit or loss applying AASB 17 Insurance Contracts.

65 If an entity provides financing to customers as a main business activity, it shall classify income and expenses (see paragraph B59):
(a) from the liabilities specified in paragraph 59(a) (that is, liabilities that arise from transactions that involve only the raising of finance):
(i) if the liabilities relate to providing financing to customers – in the operating category.
(ii) if the liabilities do not relate to providing financing to customers – by applying an accounting policy choice to classify the income and expenses specified in paragraph 60 in the operating category or the financing category. The choice of accounting policy shall be consistent with that made by the entity for the purpose of the related accounting policy for income and expenses from cash and cash equivalents in paragraph 56(b)(ii).
(b) from the liabilities specified in paragraph 59(b) (that is, liabilities that arise from transactions that do not involve only the raising of finance):
(i) if the income and expenses are specified in paragraph 61 – in the financing category; or
(ii) if the income and expenses are not specified in paragraph 61 – in the operating category.
66 If an entity applying paragraph 65(a) cannot distinguish between the liabilities described in paragraphs 65(a)(i) and 65(a)(ii), it shall apply the accounting policy choice in paragraph 65(a)(ii) to classify income and expenses from all such liabilities in the operating category.

The income taxes category

67 An entity shall classify in the income taxes category tax expense or tax income that is included in the statement of profit or loss applying AASB 112 Income Taxes, and any related foreign exchange differences (see paragraphs B65–B68).

The discontinued operations category

68 An entity shall classify in the discontinued operations category income and expenses from discontinued operations as required by AASB 5 Non-current Assets Held for Sale and Discontinued Operations.

Totals and subtotals to be presented in the statement of profit or loss