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For financial instruments that are carried at amortised cost , such as held-to-maturity investments , originated loans , and most financial liabilities , transaction costs are included in the calculation of amortised cost using the effective interest method and , in effect , amortised through the income statement over the life of the instrument . These provisions appear to suggest that defendants could be convicted even if there is no evidence that the state secret became known to unauthorised persons , merely because they cannot prove the contrary . Thus , there appears to be little or no evidence that the perceived effects of relandscaping were associated with realtors ' ages , years experience , educational attainment , or gender . As an example , colocalizes with would appear when light microscope evidence localizes a gene product to i.e ., a cellular complex , but there is no evidence that the gene product is a part of that complex . Both realised profits from exits from share investments and unrealised movements in valuations of associate investments recognised through the profit and loss account remain inherently volatile and dependent on external market factors . In fact , it had no privacy policy at all , and after due diligence , we found no evidence that the EU company , had ever undertaken steps to comply with the Directive . Promoting Inter-related Investment and Technology Flows in Asia and the Pacific " will be organized to enable the private sector to interact with policy makers . Against this background there is some evidence that the economic downturn will be deeper and longer lasting than expected . It follows that , because every investment necessarily causes a plan to forgo other investment opportunities , an investment will not be prudent if it would be expected to provide a plan with a lower rate of return than available alternative investments with commensurate degrees of risk or is riskier than alternative available investments with commensurate rates of return . The agency relies primarily on the biennial insurance investment report to identify insurance industry investments in the state ’ s disadvantaged areas which are voluntarily reported to TDI . I am afraid that I am unaware of the evidence that the memos were fade . We have created a conducive environment for investment . If the investments are made by outside investment managers hired by the plan fiduciary , that fiduciary should consider whether the investment managers have such personnel and controls and whether the plan fiduciary has personnel who are competent to monitor the derivatives activities of the investment managers . Finally , excluding investment companies from rule 134 is consistent with the goal of regulatory simplification . RBC requirements vary by investment types , with riskier assets subject to higher RBC requirements . " Noting that other members of the investment group have clear political and economic interests , Rosenthal noted , " I do n't think there is a situation like this in the country where the ownership group is so much a part of the political and economic power structure of a city . However , DEC Staff offers no evidence that the discharge continued or was unremediated after the Stipulation became effective and therefore have failed to carry their burden of proof .