on the above balance sheet, under expense profit on sale of asset, gain on fair value adjustment, gain on fair value of derivative and share of net profit of associates and joint venture. does these items classified as revenue or expense item? or should they be excluded. if the question is to mark all revenue and expense and find the profit for the period. do i need to calculate the profit by excluding the above items? or do I classify them as expense as in the statement ? what about hare of net profit of associates and joint venture? or do I classify them as revenue. Thank you

Consolidated Statement of Profit and Loss and Other Comprehensive Income For the Financial Year Ended 25 June 2017 Other revenue Raw materials,consumables and thind party purchases 335,991)311,761) 27,793) Employee benefts expenses Occupancy expenses 1,107 47.483 Proft on suale of assets Freight and cartage Leasing enses Gain on fair value adjustments-biological assets Gainvlossi on fairvalue of derivaves Other expenses 65,430) share of net profits of associates and jaint ventures accounted for using the equlty method income tax expense Income tax expense Profit for the period 7 642