IFRS requires certain line items to be presented in the statement of comprehensive income (rather than just disclosed in the notes). Identify whether the following items are required in the statement of comprehensive income. 
Definitions:
Tax Incentives
Financial reductions or exemptions offered by governments to encourage certain economic activities or investments.
Scenario Planning
A strategic planning method that uses scenarios to anticipate possible future events and to develop strategies to address them effectively.
Conferences and Seminars
Formal gatherings or educational meetings focused on specific topics, where individuals can learn, share knowledge, and network with others.
Strategic Indicators
Metrics used to gauge an organization's performance against its strategic goals, helping in assessing progress, identifying trends, and informing decision-making processes.
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