(i) additions, indicating separately those from internal development, those
acquired separately, and those acquired through business combinations;
(ii) assets classified as held for sale or included in a disposal group classified
as held for sale in accordance with SB-FRS 105 and other disposals;
(iii) increases or decreases during the period resulting from revaluations under
paragraphs 75, 85 and 86 and from impairment losses recognised or
reversed in other comprehensive income in accordance with SB-FRS 36 (if
any);
(iv) impairment losses recognised in profit or loss during the period in
accordance with SB-FRS 36 (if any);
(v) impairment losses reversed in profit or loss during the period in
accordance with SB-FRS 36 (if any);
(vi) any amortisation recognised during the period;
(vii) net exchange differences arising on the translation of the financial
statements into the presentation currency, and on the translation of a
foreign operation into the presentation currency of the entity; and
(viii) other changes in the carrying amount during the period.
amortisation of intangible assets is included;
(e) a reconciliation of the carrying amount at the beginning and end of the period
showing