(Accounting Standard for Financial
Instruments 18)
'Other marketable securities' are
presented when no other categories are appropriate.
(Accounting Standard for Financial
Instruments 18 (2))
With regard to 'other marketable
securities', unrecognised gains are
presented within equity, while
unrecognised losses are presented as a current loss.
(Accounting Standard for Financial
Instruments Note 7)
The average market price over a one month period can be used as the fair value measurement base at the end
of the reporting period for 'other marketable securities'.