Is this segment an exceptional item? what is meant by share of results of associates? should it be considered sa a regular income?
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.
Please login or Register to submit your answer