The changes clarify when a device is transferring property including property under construction or development to or by investment property. Furthermore the Group considers clarification issued by the IASB in April 2016 and will monitor any further developments. Clarification that measures investment elements at fair value through profit and loss is an investment-by investment choice. Equity method recognizes first the investment of cost price and carrying amount increased or decreased.Net cash from used in operating activities 71 70774 7 344 124 24 514 575 16 904 163 .The amendments clarify when an entity should transfer property including property under construction or development into or out of investment property.Furthermore the Group is considering the clarifications issued by the IASB in April 2016 and will monitor any further developments.Clarification that measuring investees at fair value through profit or loss is an investment-by investment choice.Under the equity method the investment is initially recognised at cost and the carrying amount is increased or decreased.Net cash from used in operating activities 71 70 774 7 344 124 24 514 575 16 904 163 .