According to IFRS 18 Presentation and Disclosure in Financial Statements, which of the following should be reported on the face of the statement of financial position rather than in the notes to the financial statements?

1. The number of shares in issue

2. The classes of property, plant and equipment

3. The classification of assets as non-current and current

4. The composition of trade and other receivables into debtors, prepayments and accrued income