Represents the gain recognized due to the exchange of equity securities net of other general expenses items. Gain originated from the exchange of shares on one investee to shares on a new merged company with was measured at the stock price date.
This Item represent the net gains related to a exchange of securities net of costs associated with it. Includes gain or loss arising from the disposal of an equity method investment and also can include other gains resulted from bottler deconsolidation or other business combinations activities.
Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.
The loss (gain) resulting from the write-down of the carrying value of assets classified as a disposal group, but one which is not further classified as a discontinued operation, to fair value less cost to sell. A (gain) results from a subsequent increase in fair value less cost to sell, but not in excess of the cumulative loss previously recognized. For example, the write-down of a disposal group subject to a plan of sale, which was not sold in the current period, to its held-for-sale value. The loss (gain) is included in income from continuing operations before income taxes in the income statement.