The profits/ gains that are recognized (at the time of initial recognition) as the difference between a transaction price (in...

The losses that are recognized (at the time of initial recognition) as the difference between a transaction price (in relation...

The gains that are recognized (at the time of initial recognition) as the difference between a transaction price (in relation...

The gains or losses that are recognized (at the time of initial recognition) as the difference between a transaction price...