SBRcashflow - p2

hello, i was working the dec2010 p2 paper on cashflow statement and i had some query. For cashflow from operating activities, gains on property i thought i had to less out from the P/L, i think it's not operating profit, but the answers did not less out this gain. As for other income in the P/L, should they be less out from "cashflow from operating activities" as well? thank you.