ts have opted or have teen transferred and the Group has transferred Substartolly ail The risks and rewards d ownershp Impartment of inarrai assets—Tre Group assesses at the end of each penod whether there s objective evidence that financial assets are unpaired Areanoel asset is considered unpaved and imp

es not retara the risks and rewards et tre leased properties therefore, it nas ctassrfied the ease contracts as operating leases Development costs Tre Group capitalizes development costs ter a project in accordance with the accounting policy Initial tantalization of costs is based on management's judgment