(ii) the strategy of the business regarding its treasury policies. (3 marks)
(Marks will be awarded in part (b) for the identification and discussion of relevant points and for the style. of the
report.)
正确答案：(ii) Strategy of the business regarding its treasury policiesTreasury policies are reviewed regularly by the Board. It is group policy to account for all financial instruments as cashflow hedges. As a result, changes in the fair values of financial instru
