LAHORE - The market opened buoyant on Friday and investors' aggressive buying in various sectors kept the bourse upbeat throughout the business sessions that helped market gain 4.19 per cent after four days of consecutive bearish trend. The benchmark KSE-100 index gained 226.54 points to close at 5,625.90 points as compared with 5,399.36 points on Thursday. Volume remained at 162.43 million shares; showing a sharp improvement against volumes of 89.79 million shares registered on Wednesday. According to analysts, this volume level is below the average of 250 million shares traded on a daily basis last year. Senior analysts attribute Friday's bounce back of share prices to SECP's decision of waiving specific accounting requirements on investment portfolio losses. The Securities and Exchange Commission of Pakistan (SECP) on Friday announced, "It has granted relaxation in the accounting treatment for equity securities held by companies which will be valid till December 21, 2009. The KSE-30 index also landed into positive column and surged by 283.26 points to close at 5,681.89 points while the KMI-30 index gained 348.49 points and closed at 7,511.12 points. Earlier, the market opened with positive note and this trend remained intact throughout the day and bourse ended with heavy gain. At KSE, 203 scrips recorded gain, 43 landed in the negative column and 21 scrips remained unchanged out of a total of 267 companies. On Friday at KSE, volumewise leader remained Bank Al-Falah shares. At KSE, Bank Al-Falah gained Re 0.94 and closed at Rs 13.15 followed by NIB Bank which also gained its value by Re 0.61 to close at Rs 5.43. Jah Sidd Co and Oil and Gas Dev Ltd also gained their values by Rs 1.53 and Rs 2.44 to close at Rs 32.19 and Rs 51.38 respectively. However, PTCLA, Hub Power and Fauji Fert Bin Qasim registered in gaining their values of Re 0.73 and Re 0.96 and Re 0.96 closed at Rs 15.76, Rs 16.08 and Rs 17.01 respectively. Pak Petroleum Ltd, WorldCall Limited and Bank Al-Falah( R) also landed in positive zone and gained Rs 6.96, Re 0.14 and Rs 0.90 to close at Rs 157.02, Rs 2.72 and Rs 3.00 respectively. Pak Oilfields Ltd, Fauji Fertilizer and National Bank also gained their values of Rs 5.38, Rs 4.30 and Rs 2.77 to close at Rs 113.08, Rs 90.35 and Rs 58.29 respectively. While Lahore Stock Exchange also gained 84.14 points as LSE-25 closed at 1,631.54 points as compared to 1,547.13 points on Thursday wherein 20,929,000 shares were traded as compared to 9,413,300 shares on Thursday while 51 remained equal, 2 shed values and 58 scrips moved up.