Common use of Basis of Measurement Clause in Contracts

Basis of Measurement. The financial statements have been prepared on the historical cost basis except for the following items. Items Measurement bases Investment properties Fair value Defined benefit liability Present value of the defined benefit obligation as explained in note 4.14 Land under property, plant and equipment Fair value

Basis of Measurement. The financial statements have been prepared on the historical cost basis except for the following items. Items Measurement bases Other current financial assets Fair value Investment properties Fair value Defined Land under property, plant and equipment Fair value Provisions for employee benefit liability Present value of the defined benefit obligation as explained in note 4.14 Land under property, plant and equipment Fair value4.14