text: • The acquisition includes a property portfolio (multiple buildings), 
  • A significant staff complement is included, including a maintenance team, leasing representatives and property management personnel, 
  and 
  • Systems are acquired and continue to be incorporated into operations. 
  
  *Investment Properties*
  The Company’s accounting policies relating to investment properties are described in Note 2(F). In applying this policy, judgment is 
  applied in determining whether certain costs are additions to the carrying amount of the property and, for properties under construction, 
  identifying the point at which substantial completion of the property occurs and identifying the directly attributable borrowing costs 
  to be included in the carrying value of the development property. Judgment is also applied in determining the extent and frequency of 
  independent appraisals. 
  
  *Leases*
  The Company has entered into residential property leases on its investment property portfolio. The Company has determined, based on an 
  evaluation of the terms and conditions of the arrangements, that it has not transferred all the significant risks and rewards of ownership of 
  these properties and accounts for the contracts with tenants as operating leases. 
  
  *Financial Instruments*
  The Company’s accounting policies relating to financial instruments are described in Note 2(K). The critical judgments inherent in these 
  policies relate to applying the criteria set out in IAS 39 to designate financial instruments as FVTPL and determining whether the Company 
  has significant influence over investees with which it has contractual relationships in addition to the financial instrument it holds. 