financial reporting valuation

while calculating average capital when we calculate rectified profit why don't we deduct income from non trade investment part from such
profit as we don't take those investment for capital calculation how can we use proceeds from it


while calculating fmp if we have 5 yr data of past profits and one of them showed losses then how we should deal with that if no reason of such losses are given
in my view it should be correct to use that while calculating adjusted profit or we had to assume that its from abnormal and ignore such and carry on with other year data

help would be appreciated