Select the correct answer. In addition to items required by other IFRSs, which one of the following is required information to be presented in the profit or loss section or the statement of profit or loss? If a financial asset is reclassified out of the fair value through other comprehensive income measurement category so that it is measured at fair value through profit or loss, the cumulative gain or loss previously recognised in other comprehensive income that is reclassified to profit or loss Other comprehensive income of associates accounted for using the equity method that will be reclassified subsequently to profit or loss when specific conditions are met Other comprehensive income classified by nature and grouped into those that will not be reclassified subsequently to profit or loss Other comprehensive income of associates accounted for using the equity method that will not be reclassified subsequently to profit or loss