Table 29.4. Breakdown of selected items of statement of profit or loss, Other operating income and expenses |
Income |
Expenses |
010 |
020 |
Changes in fair value in tangible assets measured using the fair value model |
IAS 40.76 (d) |
010 |
|
|
Investment property |
IAS 40.75 (f) |
020 |
|
|
Operating leases |
IAS 17.50, 51, 56 (b); ITS part 5.26 |
030 |
|
|
Other |
ITS part 2.29 |
040 |
|
|
OTHER OPERATING INCOME OR EXPENSES |
|
050 |
|
|
|