Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially
measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are
not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method.
Dividends on equity securities are recognised in income when receivable.