هي ليست استثمارات لغرض الاتجار ولا

هي ليست استثمارات لغرض الاتجار ولا تمتلك المجموعة فيها أي تأثير جوهري أو سيطرة. وتقيد هذه الاستثمارات مبدئياً ولاحقاً يعاد قياسها بالقيمة العادلة. أية تغيرات في القيمة العادلة يتم قيدها ضمن حقوق الملكية كاحتياطي قيمة عادلة حتى يتم استبعاد تلك الاستثمارات. أي انخفاض كبير ومتواصل في قيمة الاستثمارات المتاحة للبيع (إن وجد) يتم قيده في قائمة الدخل الموحدة. ويتم تحديد القيمة العادلة للاستثمارات المتداولة في سوق مالي نشط بالرجوع إلى أسعار السوق المدرجة فيه تلك الاستثمارات بنهاية يوم التداول في تاريخ قائمة المركز المالي الموحدة. وبالنسبة للاستثمارات غير المتداولة في سوق مالي نشط، بما في ذلك الاستثمارات في حقوق الملكية غير المدرجة يتم تحديد القيمة العادلة باستخدام تقنيات تقييم معينة.

Results (English) 1:

It is not an investment for the purpose of trafficking, the group does not have any influence or control. These investments are recorded and later reconstructed measured at fair value. Any changes in fair value are recorded within property rights such as fair value reserve until those investments are excluded. Any significant and sustained decline in the value of investments available for sale (if any) are recorded in the consolidated statement of income. Fair value is determined for investments traded on an active financial market by reference to market prices listed where these investments by the end of the trading day on the date of the consolidated balance sheet. For non-current investments in active financial market, including investments in non-property rights, fair value is determined using valuation techniques.

Results (English) 2:

It is not investment for the purpose of trafficking and where the Group holds no material impact or control. These investments are recorded initially and subsequently re-measured at fair value. Any changes in fair value are recorded in equity as a reserve fair value until the exclusion of those investments. Any significant and prolonged decline in the value of investments available for sale (if any) is recorded in the consolidated statement of income. The fair value is determined traded in an active market for investments by reference to the listed market prices of these investments at the end of the trading day in the history of the consolidated statement of financial position. For investments traded in an active market, including investments in unlisted property rights fair value is determined using certain valuation techniques.

Results (English) 3:

Is not to traffic investment group does not have any substantial influence or control. The investment is initially and subsequently re measured at fair value. Any changes in fair value are shown in equity as a fair value of those investments are excluded. A significant and sustained decline in the value of investments as available for sale (if applicable) shall be recorded in the consolidated income statement. The fair value of investment is determined by reference to the market prices of traded in the financial market active investments listed at the end of the trading day in the history of the consolidated list of financial center. For the non current investments in financial market is active, including investments in the property rights of non listed, fair value is determined using valuation techniques,.