text: *Classification and Measurement*
  instruments by grouping them into classes on 
  We measure financial 
  initial recognition, based on the purpose of the individual instruments. 
  We classify all of our non-derivative financial assets as either available- 
  for-sale or loans and receivables. We classify non-derivative financial 
  liabilities as other financial liabilities. 
  (cid:129) Available-for-sale financial assets – include our publicly traded and 
  private investments. We initially measure these assets at fair value 
  plus transaction costs directly attributable to acquiring them, and 
  record them on the consolidated statements of financial position. We 
  record subsequent changes in their fair value, other than impairment 
  losses, in other comprehensive income. When we dispose of the 
  assets, we reclassify the cumulative change in fair value recorded in 
  the available-for-sale financial assets reserve to net income. 
  
  *Fair Value*
  We estimate fair values at a specific point in time, based on relevant 
  market information and information about the financial 
  instruments. 
  Our estimates are subjective and involve uncertainties and significant 
  judgment. Changes in assumptions could significantly affect 
  the 
  estimates. 
  
  *Current and Non-Current Classification*
  We classify financial assets and financial liabilities as non-current when 
  they are due in part or in whole more than one year from the date of 
  the consolidated statements of financial position. All other financial 
  assets and liabilities, including the portion of long-term liabilities due 
  within one year from the date of the consolidated statements of 
  financial position, are classified as current liabilities. 