Any
change
in
carrying
amount
of
an
asset
or
of a
liability
recognised
in
equity
reserves
including
surplus
in
profit
and
loss
account
on
measurement
of
the
asset
or
the
liability
at
fair
value:
Any
compensation,
damages
or
payments
made
voluntarily,
that
is
to
say,
otherwise
than
compensation
or
damages
to
be
paid
in
virtue
of
any
legal
liability
including
a
liability
arising
from
a
breach
of
contract:
Any
other
expenses,
which
has
been
deducted
from
the
profits:
Profit
by
way
of
premium
on
issue
of
shares:
Profit
on
sale
of
forefited
shares:
Profit
of
capital
nature
including
profit
from
sale
of
undertaking:
Profit
from
sale
of
immovable
property
/fixed
assets
of
capital
nature:
Any
change
in
carrying
amount
of
an
asset
or
of a
liability
recognised
in
equity
reserves
including
surplus
in
profit
and
loss
account
on
measurement
of
the
asset
or
the
liability
at
fair
value:
