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4 Determination of fair value
A number of the AL&C Fund’s accounting policies and disclosures require the determination of fair value, for both financial and non-financial assets and liabilities.
5 Principles for the cash flow statement
The cash flow statement has been drawn up according to the indirect method, separating the cash flows from operating activities, investment activities, and financing activities.
5 Principles for the cash flow statement
The cash flow statement has been drawn up according to the indirect method, separating the cash flows from operating activities, investment activities, and financing activities.
5 Principles for the cash flow statement
The cash flow statement has been drawn up according to the indirect method, separating the cash flows from operating activities, investment activities, and financing activities.
6 Financial risk management
The section ‘Report of the Fund Manager’ describes the risk management framework of the AL&C Fund with defined risks. In this section, risks are grouped with an emphasis on financial risk and its impact on the financial statements.
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