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The net amount of all other income and expense during the accounting period not otherwise specified in the income statement.

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Amount of net assets (liabilities).

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Amount of consideration received or receivable for the disposal of assets and liabilities, including discontinued operation.

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Amount before tax of gain (loss) recognized on the sale or disposal of a disposal group. Excludes discontinued operations.

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Amount of gain (loss) on sale or disposal of equity in securities of subsidiaries.

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Amount of loss contingency liability.

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The cash inflow associated with the amount received from the sale of a portion of the company's business, for example a segment, division, branch or other business, during the period.

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