accounting, recognition of any resultant gain or loss depends on the nature of the item being hedged. In case of Cash Flow hedges, only the effective portion of changes in the fair value of the derivative
depends on the nature of the item being hedged. In case of Cash Flow Hedges, only the effective portion of changes in the fair value of the derivative financial instrument is recognized in other
success of the business depends on the number of customers. The potential of the business is thus difficult to be assessed than projects which have operated or provided services for a while. 10 Table of
before date of lodgment of registration statement. E. Subordination and Limitation of Rights 1. The ability of debt securities holders to enforce their rights as creditors of the issuer depends on whether
adviser named in the registration statement has a material direct or indirect economic interest in the issuer, or an interest that depends on the success of the issuer’s offering or listing or otherwise has
recognized immediately in profit or loss. However, where derivatives qualified for hedge accounting, recognition of any resultant gain or loss depends on the nature of the item being hedged. In case of Cash
has heavy reliance on tourism and export, both of which depends largely on global economic recovery based on pandemic risk being subsided. Widespread exercise of social distancing as well as domestic
from the fair value at the end of the accounting period on a material basis. The frequency of the reappraisal depends upon the changes in the fair values of the assets. The change in the aforementioned
temporary closure of hotels under management agreements depends on the decision of the hotel owners. • Postponed the new hotel opening and prepared team for prompt opening in accordance with the COVID-19