Label: |
Look-through adjustment for borrowings drawn indirectly via unit trusts |
Concept Guidance: |
Report the look-through adjustment for borrowings held indirectly via listed unit trusts, unlisted unit trusts or controlled unit trusts.A look through adjustment item represents the adjustment required to convert effective holdings in investments via trusts from aggregated amounts classified as other investment assets or unit trusts to the appropriate categories on a look-through basis.
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Form-Specifc Guidance: |
The net of all look-through adjustment items listed should be zero.
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