On June 20, 2018, following the completion of a tender procedure for classified investors held by DSKS, DSKS sold 16.6% of Shufersal's issued share capital for a net total consideration of $ 848 million and the rate of DSKS 'holding in Shufersal's issued share capital decreased to approximately - 33.6%. It should be noted that as part of the tender, DSKS undertook not to distribute additional Shufersal shares held by it on the stock exchange, for a period of three months from the date of completion of the sale. At the time of the sale, DKSH ceased to control Shufersal, and accordingly, from this date onwards, DASH ceased to consolidate Shufersal's financial statements in its financial statements, with the balance of DKSH's holding in Shufersal after the sale being presented in DKSH's financial statements on a fair value basis. The scales. In the second quarter of 2018, DSK recorded a profit of $ 1,232 million, due to the difference between the consideration received by DSK in respect of the sale, combined with the fair value of the said investment in Shufersal (according to the closing price of Shufersal shares on the stock exchange at the time of sale). And the value of the investment in Shufersal shares, which is recorded in the DSKS books at the time of the sale. The profit as aforesaid is included in the item Profit from discontinued operations after tax, in the income statement.

1. Explain the accounting issue arising from the above paragraph and the treatment of it.

2. Explain how the profit of $ 1232 million exceeds the consideration of $ 848 million.