Which of the Following Statements Are True? Please Select All

Which of the following statements are true? Please select all that apply.

A) Profits and losses on the sale of non-current assets are included as part of revenue in the statement of profit or loss.
B) Expenses represent decreases in assets, or increases in liabilities, that result in decreases in equity, other than those relating to distributions to holders of equity claims.
C) Finance income and finance expense are excluded from the trading part of the statement of profit or loss.
D) Income represents increases in increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.