3.1.6. Other gains

Other gains include:

  • Reversion of impairments.
  • Gains on investment assets that the company holds.
  • Others.

Commonly, these gains are not a result of the company’s operation, and for simplification purposes while using CASFLO APP, the concept of other gains includes all benefits that the company may receive to the exception of revenues and operational subsidies.

Next Section: 3.1.7. Other costs