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COMPLEX GROUPS




            Mark-to-Market Reserve




            Classification of investments in equity instruments:



            • According to IFRS 9 an entity can choose whether


                to measure its investments in equity instruments at


                cost price or at fair value.



            • If the entity elects to measure its investments in


                equity instruments at fair value, it must also

                classify them into one of the following two


                categories:



                    • Equity investments at fair value through profit or loss or

                    • Equity investments at fair value through other


                       comprehensive income


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