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Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements
69An entity shall present totals and subtotals in the statement of profit or loss for:
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69 An entity shall present totals and subtotals in the statement of profit or loss for:
(a) operating profit or loss (see paragraph 70);
(b) profit or loss before financing and income taxes (see paragraph 71), subject to paragraph 73; and
(c) profit or loss (see paragraph 72).