Profit from the sale of goods	25,000	million
Surplus on revaluation of properties	16,000	million
Currency gain on conversion of year end outstanding balances
a higher amount of currency was needed to settle the
outstanding liabilities shortly after the year end	6,000	million
Loss for the year taken on long-term contracts in progress at
the year end	8,000	million
Gain arising on translation into the group reporting currency
of the financial statements of overseas subsidiaries	9,000	million
Gain on the marking to market (fair value accounting) of the
investments held at the year end by the investment trading
subsidiary. These showed a reduction in value in the three
weeks following the year end, when they were sold	10,000	million

In accordance with appropriate IFRS/IAS, calculate

A)	The total amount to be regarded as realised profits and included therein
B)	The total amount to be regarded as distributable profits from which a dividend may be paid to shareholders

A) To include in realised profits is ______

B) To include in distributable profits is ______