Labels:text | screenshot | font OCR: Realised and unrealised profits and losses on foreign exchange are included with hedging costs in financing charges. Interest-bearing investments Investments are held either for the investment of surplus funds, or for hedging purposes of capital market funding activities. Investments held for investment of surplus funds are stated at cost and are adjusted for amortised discount on a yield-to- maturity basis, where applicable. Investments held for hedging purposes are stated at cost and are adjusted for amortised discount on the same basis as the hedged liability. Profits and losses relating to these investments are accounted for in income when price changes which affect the hedged liability occur.
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