(1) In this Item…
(g) “summary financial information” includes the following line items:
(ii) profit or loss from continuing operations attributable to owners of the parent;
(iii) profit or loss attributable to owners of the parent; and
(iv) unless the issuer’s GAAP permits the preparation of the credit support issuer’s statement of financial position without classifying assets and liabilities between current and non-current and the credit support issuer provides alternative meaningful financial information which is more appropriate to the industry, current assets; non-current assets; current liabilities; and non-current liabilities.