Under the Accounting Standards Which of These Is Included in the Calculation

Multiple Choice

Under the accounting standards which of these is included in the calculation of a company's profit or loss not including other comprehensive income in the definition of profit) ?
.Downward revaluations of non-current assets,not requiring adjustment to a revaluation surplus
.Upward revaluations of non-current assets requiring adjustment to a revaluation surplus
.Gains or losses on remeasuring investments in equity instruments
.Adjustments from translation of the financial statements of a foreign operation

A) 1
B) 2
C) 3
D) 4