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Accounting for Investments Summary

October 13, 2015
Ownership Degree of Influence Accounting Treatment
Less than 20%
(Investment in financial asset)
No significant Influence Held-to-maturity
Available-for-sale
Fair value through profit or loss
20-50%
(Investment in Associates)
Significant Influence Equity Method
More than 50%
(Business Combinations)
Control Acquisition Method
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