The provision of services for changes in fair value in agricultural activities involves certain conditions such as the use by third parties of assets of the entity, giving rise to income in the form of interest-charges for the use of cash, cash equivalents or for the maintenance of debts to the entity and royalty-charges for the use of long-term assets of the entity, such as patents, trademarks, copyrights or computer software.

Source ( pwc. )

While dividends-distributions of profits to holders of ownership interests in entities, in proportion to their percentage of equity or of a particular class of equity.

At the regulatory level, this does not include income from ordinary activities from financial leasing contracts, dividends from financial investments accounted for by the equity method.

In other cases of insurance contracts under the scope of changes in the fair value of financial assets and liabilities, or proceeds from their sale, changes in the value of other current assets.

Source ( cdaaudit )

In addition to the initial recognition and changes in the fair value of biological assets related to agricultural activity, the initial recognition of agricultural products and extraction of minerals in deposits.

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