non-financial measures or quantity estimations for eachgroup of biological assets and agricultural produce
of the current period. The entity will present all significant methods used in determining the fair value
of each group of biological assets and agriculturalproduce; fair value determined at the harvesting
point minus point-of-sale costs of agricultural assets during the period; the existence and accounting
values of restricted biological assets and accounting values of biological assets that guarantee the
debts; the value of the commitments taken for the development or purchase of biological assets;
financial risk management strategies related to agricultural activities; nature and value of government
grants; unfulfilled requirements and other contingencies of government grants; significant reductions
related to government grants.