entities on a monthly basis. The Group bills the tenants based on the rates in the

Deferred tax liabilities are recognised for all taxable temporary differences, except:

asset or liability in a transaction that is not a business combination and, at the time of

The companies conversely reduce the carrying amount of a deferred tax asset to the extent

that it is no longer probable that sufficient taxable profit will be available to allow the benefit

profit and loss: under other comprehensive income if relates to items recognised under

other comprehensive income, or under equity – if relates to items recognized in equity.

Purchases or sales of financial assets that require delivery of assets within a time frame

established by regulation or convention in the market place (regular way trades) are

recognised on the trade date, i.e., the date that the Group commits to purchase or sell the

asset.

For purposes of subsequent measurement, financial assets are classified in four