In its 2026 comparative presented under IAS 1, Delta SA showed an "operating result" of 860,000, which included interest received on cash of 120,000 and the share of profit of a joint venture of 60,000. When IFRS 18 is applied retrospectively, those two items fall in the investing category (entity with no specified main business activity). Calculate the restated operating profit of the comparative, then the difference from the subtotal presented under IAS 1.
- Operating result presented under IAS 1
- 860,000
- Interest on cash reclassified to investing
- 120,000
- Share of the joint venture reclassified to investing
- 60,000