text: The dilutive effect of share‑based awards is reflected as additional share dilution in the computation of diluted earnings per share (further 
  details are given in note 22). 
  
  **(K) Financial Assets and Liabilities**
  
  Financial instruments are accounted for, presented, and disclosed in accordance with IFRS 7 – Financial Instruments: Disclosures (“IFRS 
  7”), IAS 32 ‑ Financial Instruments: Presentation (“IAS 32”) and IAS 39 ‑ Financial Instruments: Recognition and Measurement (“IAS 39”). 
  The Company recognizes financial assets and financial liabilities when the Company becomes a party to a contract. Financial assets and 
  financial liabilities, with the exception of financial assets classified at fair value through profit or loss, are measured at fair value plus 
  transaction costs on initial recognition. Financial assets at fair value through profit or loss are measured at fair value on initial recognition 
  and transaction costs are expensed when incurred. 
  
   Measurement in subsequent periods depends on the classification of the financial instrument as follows: 
  
  *Financial assets at fair value through profit or loss (“FVTPL”)*
  
  Financial assets are classified as FVTPL when acquired principally for the purpose of trading, if so designated by management (fair value 
  option), or if they are derivative assets. Financial assets classified as FVTPL are measured at fair value, with changes recognized in the 
  consolidated statements of income and comprehensive income. 