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QuestionsCategory: Investor PsychologyShare of results of associates and joint ventures
James Lim asked 9 months ago

Is this segment an exceptional item? what is meant by share of results of associates? should it be considered sa a regular income?

3 Answers
James Lim answered 9 months ago

should you also exclude fair value gain from the net income?

James Lim answered 9 months ago

should you also exclude fair value gain from the net income?

Victor Chng answered 9 months ago

Hi James,
 
Shares of associates are companies that the listed company invested less than 50%. Hence they don’t record the revenue but record the profit. If the amount is small, you don’t have to remove it since it is also profit from companies that the listco invested.
 
As for fair value gain, you need to remove from the net income.