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Unformatted text preview: Employee Benefits ; (c) gains and losses arising from translating the financial statements of a foreign operation (see IAS 21 The Effects of Changes in Foreign Exchange Rates ); (d) gains and losses from investments in equity instruments measured at fair value through other comprehensive income in accordance with paragraph 5.4.4 of IFRS 9 Financial Instruments ; (e) the effective portion of gains and losses on hedging instruments in a cash flow hedge (see IAS 39)....
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- Winter '11