| Investments in associates |
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| Fair value of investments in associates for which there are quoted market prices |
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| Investments in associates accounted for under cost model because undue cost or effort exemption is applied |
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| Dividends and other distributions from associates accounted for by cost model recognised as income |
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| Share of profit (loss) of associates accounted for using equity method |
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| Share of profit (loss) of discontinued operations of associates accounted for using equity method |
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