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I am assuming that the question you are asking is the heading you have given to the post?
There is no Paper F3 exam – it is now called Paper FA.
PL and SFP are not terms used in the exam.
The SOPL is the Statement of Profit or Loss.
The SOFP is the Statement of Financial Position (that used to be called the Balance Sheet).All of this is explained in my free lectures. The lectures are a complete free course for Paper FA and cover everything needed to be able to pass the exam well.
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