Hi, I have a question concerning the Mar/June 2019 exam question relating to Pirlo Co. In the answer for the comment on performance, it said that $14m of loss on disposal of Samba Co should be included in the consolidated SOPL and reduce the operating profit of the group. My question is: Does it make sense when we include the gain/loss on disposal of subsidiary in operating profit since I think it just an one-off event and it’s not the ordinary activity course of the group? Thank you