Lakhasly

The principal or the most advantageous market must be accessible to the Group.All assets and liabilities for which fair value is measured or disclosed in the consolidated financial statements are categorised within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: o Level 1 - Quoted (unadjusted) market prices in active markets for identical assets or liabilities.Fair value for measurement and/ or disclosure purposes in these consolidated financial statements is determined on such a basis, except for share-based payment transactions that are within the scope of IFRS 2; leasing transactions that are within the scope of IFRS 16 and measurements that have some similarities to fair value, but are not fair value, such as net realisable value in IAS 2 or value in use in IAS 36.

The principal or the most advantageous market must be accessible
to the Group. The fair value of an asset or a liability is measured
using the assumptions that market participants would use when
pricing the asset or liability, assuming that market participants act in
their economic best interest.
A fair value measurement of a non-financial asset takes into
account a market participant’s ability to generate economic benefits
by using the asset in its highest and best use or by selling it to
another market participant that would use the asset in its highest
and best use.
The Group uses valuation techniques that are appropriate in
the circumstances and for which sufficient data are available to
measure fair value, maximising the use of relevant observable inputs
and minimising the use of unobservable inputs.
Fair value for measurement and/ or disclosure purposes in these
consolidated financial statements is determined on such a basis,
except for share-based payment transactions that are within the
scope of IFRS 2; leasing transactions that are within the scope of
IFRS 16 and measurements that have some similarities to fair value,
but are not fair value, such as net realisable value in IAS 2 or value in
use in IAS 36.
All assets and liabilities for which fair value is measured or disclosed
in the consolidated financial statements are categorised within the
fair value hierarchy, described as follows, based on the lowest level
input that is significant to the fair value measurement as a whole:
• Level 1 – Quoted (unadjusted) market prices in active markets
for identical assets or liabilities.
• Level 2 – Valuation techniques for which the lowest level input
that is significant to the fair value measurement is directly or
indirectly observable.
• Level 3 – Valuation techniques for which the lowest level
input that is sig