Lumen SA presents an "Other income" line of EUR 150,000, made up of scrap sales (EUR 70,000, every year), operating grants (EUR 60,000, every year) and an insurance indemnity (EUR 20,000, exceptional). Profit for the year is EUR 700,000. Case convention: the analysts who follow Lumen ask for scrap sales and grants separately (case data, not a threshold of the standard). Write a short note stating whether Lumen may keep a single line, distinguishing rule, case facts and professional judgement.
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