something needs to transfer to RE from OCE

Hi everyone,

I am wondering what should be transferred to Retained earnings from Other component equity except for Gain/Loss on sale of subsidiary and Post-acquisition profits the two parts?

When it comes to SOFP, we need to deduct the impairment to get the Post-acquisition profits, while when it comes to P/L&OCL, we do not need to deduct the impairment to get the Post-acquisition profits. Is it right?

Many thanks