Updated financial statements of a fictional investment fund to illustrate the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2006.

The company is an existing preparer of IFRS financial statements, and so IFRS 1 is not applicable. Certain types of transaction have not been included, as they are not relevant to the Fund’s operations. Appendices contain disclosures for some additional items and transactions, including available–for–sale securities and unlisted equity securities.

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