Other Comprehensive Income

Hi, Gain on revaluation of PPE (F7) Change in value of financial asset held as FVTOCI (F7) Re-measurement gains/losses on defined benefit pension scheme (P2) Gain/loss on effective element of hedging instrument in a cash flow hedge (P2) Gain/loss on translation of a foreign subsidiary (P2) Are all you need in the syllabus. Thanks

Thanks a bunch sir

You're welcome. Thanks.

Gain on revaluation of PPE (F7) And losses too , right? ( except revaluation reserve is zero,in that case p/l)

Any reduction in value will go there first and then through profit or loss.