Revaluation gain from the changes in the value of property, plant and equipment in MERS 116 is presented in: Select one: O a. Profit and loss section in the Statement of Profit or Loss and OCI O b. Other Comprehensive Income section in the Statement of Profit or Loss and OCI Oc Notes to the accounts only O d. Cash flow from Operation Clear my choice Other Comprehensive Income is : Select one: O a investment that are available for immediate sale b. items of income and expenses that are not recognized in profit or loss as required or permitted by other MFRS Ocseparate major line of business or a subsidiary that has been disposed of O d. retrospective adjustments and retrospective restatements Clear my choice