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Additions (business combinations separately), assets held for sale, retirements and other

disposals, revaluations, impairments, reversals of impairments, amortization, foreign exchange

differences & other changes.

Basis for determining that an intangible has an indefinite life, description and carrying amount

of individually material intangible assets, certain special disclosures about intangible assets

acquired by way of government grants, information about intangible assets whose title is

restricted & contractual commitments to acquire intangible assets.

Financial assets - examples and risks only

A financial asset is a liquid asset that gets its value from a contractual right or ownership claim.

Cash, stocks, bonds, mutual funds, and bank deposits are all are examples of financial assets.

Financial assets risk is classified into two "types": systematic risk and unsystematic risk.

Systematic risk is defined as risks that are inherent in the financial and/or economic system

(hence the name). Little can be done about this risk-type. Examples of this type of risk are:

 Tax changes.

 Upward changes in the central bank accommodation rate.

 Sudden change in the economic growth rate.

 Declaration of a war.

 A major change in the exchange rate.

Unsystematic risk is security-specific risk. This risk-type arises from the activities of the issuers of

shares, i.e. the companies, and the industry of which they are a part, and may be seen as the

major factors that affect the income flows of companies. Analysts generally categorize this risk-

type into business risk and financial risk.

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