June 2014 Q1, working 1 Note

Hi sir,

I have trouble understanding the note under the working 1, which says:

Note that the share of the associate’s profit should be disclosed on the face of the statement of profit or loss. Therefore, other expenses will be 73.19m plus 1.5m. i.e. 74.69m.

Why the question needs to disclose the share of the associate’s profit. However, in Sep&Dec 2016, no disclosure is required.

Besides, why the share of the associate’s profit will be added in other expense once being disclosed?

Many thanks