This is the value, as at the relevant date, of investment income that is receivable by the reporting party net of any related provisions for doubtful debts. For the purposes of this item, include only income from the holding of investment assets (e.g. Interest, dividends, unit trust distributions, and rental income that is accrued but not yet received). Investment assets are those acquired with the intention to subsequently sell the asset at a profit and not for use within the operations of the business or as a strategic investment.