~clearbank-2985
Can the Group elect to present subsequent changes in fair value in OCI for an equity investment?
What are the conditions for a financial asset to be measured at amortised cost?
How are Capability and Innovation Fund grants received on capital expenditure treated?
How are grants for revenue expenditure accounted for?
What are cash equivalents according to the Group?
What is the loss for the year?
When is a financial asset considered credit-impaired?
What factors does the Group consider in making an assessment?
What type of pension scheme does the Group operate?
How are deferred tax assets reviewed?
When can reclassifications of financial assets occur?
How are deposits from customers initially measured?
How is the carrying cost of investments in subsidiary undertakings reviewed?
How is the fair value of employees' services determined for share-based payments?
Where is the loss allowance for debt securities at FVOCI recognised?
