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