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12. Other comprehensive income does not include (a) revaluations of property, plant and equipment. (b) certain translation gains and losses on foreign currency. (c)

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12. "Other comprehensive income" does not include (a) revaluations of property, plant and equipment. (b) certain translation gains and losses on foreign currency. (c) realized gains and losses on trading investments. (d) unrealized gains and losses for trading investments.

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