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Which of the following items is not an example of items reportable under other comprehensive income? O Changes in revaluation surplus. OActuarial gains and losses

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Which of the following items is not an example of items reportable under other comprehensive income? O Changes in revaluation surplus. OActuarial gains and losses on defined contribution plans Gains and losses arising from translating the financial statements of a foreign operation. OThe effective portion of gains and losses on hedging instruments in a cash flow hedge

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