(2)We have a specialist production equipment included as non-current assets which are measured at depreciated historic cost. I understand that the highly specialised nature of this equipment means that there is no ascertainable market value for the equipment, however its current cost valuation is significantly higher than the depreciated historic cost value included in the financial statements. Wouldnt this be a more relevant value to include in our financial statements? Can you please advise?

(3)Our investments in equity shares and bonds have performed particularly well this year and the financial statements for the year ended 30 November 2019 recognised significant gains in value. What I dont understand is why some of these gains are recognised within the profit or loss and others within other comprehensive income. Can you please provide some clarity on this?