<Li> Total comprehensive income </Li> <P> The following items must also be disclosed in the statement of comprehensive income as allocations for the period: (IAS 1.83) </P> <Ul> <Li> Profit or loss for the period attributable to non-controlling interests and owners of the parent </Li> <Li> Total comprehensive income attributable to non-controlling interests and owners of the parent </Li> </Ul> <Li> Profit or loss for the period attributable to non-controlling interests and owners of the parent </Li>

In p and l account extraordinary items means