لا تضاف تكاليف المعاملات، إن وجدت،

لا تضاف تكاليف المعاملات، إن وجدت، إلى قياس القيمة العادلة عند الإثبات الأولي للإستثمارات المدرجة قيمتها العادلة في قائمة الدخل. يتم إثبات الدخل من التمويل والاستثمارات، وتوزيعات الأرباح عن الموجودات المالية المدرجة في قيمتها العادلة في قائمة الدخل كـ "دخل المتاجرة" أو "دخل من الأدوات المالية المدرجة قيمتها العادلة في قائمة الدخل" في قائمة الدخل الموحدة

Results (English) 1:

Added transaction costs, if any, to measure fair value when the first evidence of the listed investments fair value in the income statement. It is proof of income from financing investments and dividends from listed financial assets fair value in the income statement as "trading income" or "income from financial instruments fair value in the statement of income in the consolidated income statement

Results (English) 2:

Do not add transaction costs, if any, to measure the fair value at initial recognition of quoted investments at fair value through the income statement. It is recognized as income from financing and investments, and dividends from financial assets at fair value in the income statement as "trading income" or "income from financial instruments carried at fair value through profit or loss" in the consolidated income statement

Results (English) 3:

Do not add the transaction costs, if any, to the fair value measurement at the preliminary proof investment fair value included in the income statement. Finance and investment income, and the distribution of profits is recognized for financial assets fair value included in the income statement as trading income "," income from financial instruments, fair value included in the income statement "in the consolidated income statement.