Indicate the financial statement on which each of the following items appears. Use I for income statement, E for statement of changes in equity, and B for balance sheet.
Definitions:
IOSCO
The International Organization of Securities Commissions, which is a global body that sets standards for securities regulation.
IFRS for SMEs
An internationally recognized set of accounting standards designed specifically for small and medium-sized enterprises, simplifying the reporting process and disclosure requirements.
Earnings Per Share
A financial metric that calculates the portion of a company's profit allocated to each outstanding share of common stock.
Interim Period Reports
Financial statements or reports that are issued for a period shorter than the fiscal year, such as quarterly or semi-annually.
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