Investment income = consideration obtained+fair value of residual rights and interests-share of book value of identifiable net assets continuously measured-goodwill+all other comprehensive income (items that can be transferred to profit or loss)+all other capital reserves.
Investment income refers to the income of enterprises or individuals investing abroad (the losses incurred are negative), such as dividend income, bond interest income, profits shared by joint ventures with other units, etc. Is it the net income after deducting investment losses from profits, dividends and bond interest obtained from foreign investment? . Strictly speaking, the so-called investment income refers to the monetary income with the project as the boundary.