[blah1989]

A group consists of a holding company and a subsidiary. The subsidiary owns equipment at acquisition date ( 1 June 2011) with a remaining useful life of 4 years, has a carrying amount of R 240 000 and a fair value of R 260 000. The fair value adjustment has not been recorded. The group year end is the 31/12/2012. The equipment on hand at acquisition was sold to a third party, on 1 January 2011 for R 250 000 .What is the profit/loss made on the disposal of the equipment that will be disclosed as "other income/other expenses" in the consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 2012?