BBR HOLDINGS (S) LTD
ANNUAL REPORT 2015
NOTES
TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(cont’d)
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Financial assets are recognised when, and only when, the Group becomes a party to the contractual provisions
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Loans and receivables
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losses are recognised in the statement of comprehensive income when the loans and receivables are
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