When accounting for a finance lease under IAS 17 Leases, which TWO of the following are recognised in the statement of profit or loss?

When accounting for a finance lease under IAS 17 Leases, which TWO of the following are recognised in the statement of profit or loss?
A . Finance cost element of the lease payments
B . Depreciation of the leased asset
C . Lease payments paid
D . Lease payments payable
E . Capital repayment element of the lease payments

Answer: A,B