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QuestionsCategory: Financials QuadrantRevaluation of fair value of investment properties
SG_Daniel asked 3 years ago
Hi Victor, With reference to HongKong Land, its P&L statement has separated out the Non-trading items (which involved the fair value of its investment properties) from its core business.
Should we then exclude this non-trading items column when we input the financials or do you treat the revaluation of its properties as extraordinary items?
1 Answers
Victor Chng Staff answered 3 years ago
Hi Daniel,   Revaluation of properties is exceptional items; you have to exclude it.
SG_Daniel replied 3 years ago

Noted