b. | Basis of measurement |
These consolidated financial statements have been prepared on a historical cost convention and on an accrual basis, except for the following material items that have been measured at fair value as required by relevant IFRS:-
a. | Derivative financial instruments; |
b. | Share-based payment transactions; |
c. | Marketable securities and investments in mutual funds; |
d. | Investments in fixed maturity plans (FMPs); and |
e. | Contingent consideration. |