In an entity's statement of profit or loss and other comprehensive income, which of the following would be presented as other comprehensive income?
An increase in the depreciation charge resulting from the revaluation of a non-current asset.
An impairment loss relating to a non-current asset that had not previously been revalued.
The increase in the value of a non-current asset following a revaluation.
The profit on the disposal of a non-current asset
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