SAMP 2003-01-01 2003-12-31 Historical Cost Cost weighted average method Financial assets and liabilities are recognised on the Group's balance sheet when the Group has become a party to the contractual provisions of the investment. Trade receivables are stated at their nominal value as reduced by appropriate allowances for estimated irrecoverable amounts. Investments in securities are recognised on a trade-date basis and are initially measured at cost. accrual basis Provisions are recognised when the Group has a present obligation as a result of a past event which it is probable will result in an outflow of economic benefits that can be reasonably estimated.