@madamswer I'm sorry but you are wrong.
https://www.asx.com.au/asxpdf/20181023/pdf/43zj5528w0d5r4.pdf
Look at page 57: See "net movement in the fair value of long term equity investments..."?
I did look at note 11 and googled your quote "Changes in the value of long-term equity investments are recognised in equity through the asset revaluation reserve". Bottom line is, they are arbitrarily apportioning what flows through the PnL and what doesn't. The question is why?
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News: SOL Norway sovereign fund excludes three more firms from portfolio, page-37
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