Which of the following is/are examples of other comprehensive income that is reclassified to profit or loss?
Options:
A. Property revaluation gains
B. Gains on an equity instrument measured at FVTOCI
C. Foreign exchange differences arising on the retranslation of a foreign subsidiary
D. Remeasurements of pension schemes
E. Losses on a debt instrument measured at FVTOCI
Please select the right answer.
A. 2 and 5
B. 3 and 5
C. 4
D. 1, 2 and 3
E. 2, 3 and 4