Which of the following descriptions corresponds to a management-defined performance measure under IFRS 18?Your answerAA ratio between two items of the statement of financial position published by the entity in its management report.BA subtotal that the standard requires in the statement of profit or loss, such as operating profit, whatever use management makes of it.CA subtotal of income and expenses used in public communications outside the financial statements, conveying management's view of the entity's financial performance as a whole.DA subtotal calculated using a method that the standard imposes on all entities to ensure comparability.SubmitHint