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Venture Capital Investments

Date recorded:

The Board tentatively agreed that venture capital investments (and entities with similar characteristics, such as investment companies, to be defined) are subject to the requirements of IAS 27 and should consolidate entities where they are controlled. In all other circumstances, investments in entities should be measured at fair value.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.