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SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
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IFRS 9 Financial Instruments
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debt investments that are held within a business model whose objective is to collect the contractual
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principal outstanding are generally measured at amortised cost at the end of subsequent accounting
periods. Debt instruments that are held within a business model whose objective is achieved both
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equity investments are measured at their fair value at the end of subsequent accounting periods. In
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necessary for a credit event to have occurred before credit losses are recognised.
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Notes to the
Financial Statements
For the year ended 31 December 2015
IREIT Global
ANNUAL REPORT 2015
65