| 16. | FINANCE INCOME | ||||||||||||||||||||||||||||||
| Accounting policy | |||||||||||||||||||||||||||||||
| Finance income is recognised using the effective interest method. When a loan or receivable is impaired, BLT reduces the carrying amount to its recoverable amount, being the estimated future cash flow discounted at the original effective interest rate of the instrument and continues unwinding the discount as finance income. Finance income on impaired loans and receivables is recognised using the original effective interest rate. | |||||||||||||||||||||||||||||||
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