Contingent liabilities and contingent assets A contingent liability is a possible obligation that arises from past events whose existence will be confirmed by the occurrence or non-occurrence of one or more uncertain future events beyond the control ...
Associates An associate is an entity over which the Group and the Company have significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the financial and operating policy de...
Associates Associates are those corporations, partnerships or other business entities in which the Group exercises significant influence, but which it does not control. Significant influence is the power of the Group to participate in the financial and oper...
Plantation Development Expenditure Plantation development expenditure comprises assets held for plantation development activities. These assets include land and buildings used for the purpose of plantation development, infrastructure costs such as roads and br...
Self-generating and regenerating assets (SGARAs) Increment or decrement in the net market values of SGARAs is recognised as revenue or cost in the income statement of the year in which the increment or decrement occurs. ...
Revenue from landscaping and maintenance work Revenue form landscaping and maintenance work is recognised upon completion at balance sheet date. Where the outcome of the work cannot be measured reliably, revenue is recognised to the extent of the relevant expe...