text: i) Financial assets at fair value through profit or loss 
  Financial assets are classified at fair value through profit or loss when they are held for trading for the purpose of 
  short term profit taking, when they are derivatives not held for hedging purposes, or designated as such to avoid an 
  accounting mismatch or to enable performance evaluation where a group of financial assets is managed by key 
  management personnel on a fair value basis in accordance with a documented risk management or investment 
  strategy. Realised and unrealised gains and losses arising from changes in fair value are included in profit or loss in 
  the period in which they arise. 