8 Revaluation to fair value of other investments in real assets
Under IAS16, other investments in real assets are normally accounted for at cost.
9 Revaluation to fair value of indirect investments not consolidated
Indirect investments in real estate, such as investments in associations and joint ventures, have different accounting treatments and carrying values under IFRS. Such investments can be valued at cost, fair value or NAV.
10 Revaluation to fair value of financial assets and liabilities (including revaluation to fair value of debt obligations)
Financial assets and liabilities such as debt obligations are generally measured at amortised cost, taking into account any impairment when applicable.
12 Set-up costs
Set-up costs (i.e. establishment expenses) are charged immediately to income after the initial closing date.
14 Contractual fees
A liability represents a present obligation.
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