as set out in the summary of
accounting policies on page 78 and 79, the Group may, from
time to time, invest in funds that are managed by a Group
subsidiary. As described in the report from the Audit and Risk
Committee on pages 47 to 48, the seed capital investments
may be consolidated or classified as either held-for-sale (HFS)
or as one of two types of financial assets – available-for-sale
(AFS) or fair-value-through-profit-and-loss (FVTPL)