(Continuation news of ILFSL): separately in the statement of comprehensive income, the amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. In the financial" statements has not provided required disclosure. 19. As per the paragraph 81(c) of IAS 12, a company should disclose separately an explanation of the relationship between tax expense (income) and accounting profit (cont.36)