Assets available for sale Receivables that are not designated as and ‘loans √ √ nor at fair value through profit receivables’ ‘assets or nor loss’ ‘heldtomaturity’ √ Term deposits that are not designated as √ nor and ‘heldtomaturity’ ‘loans receivables’ √ √ Debt securities and other placements (assuming the securities may be sold before maturity) √ √ Shares that are not designated as fair value ‘at through profit or loss’ Assets (quoted in an active market) heldtomaturity Receivables that are not designated as at ‘assets √ √ √ fair value through profit or nor loss’ ‘availableforsale’ Term deposits that are not designated as √ √ √ for nor and and ‘available sale’ ‘loans receivables’ √ √ √ where intention and practice is to hold to maturity Debt securities and other placements that are not designated as value through profit or nor ‘fair loss’ ‘availableforsale’
Assets available for sale Receivables that are not designated as ‘loans and receivables’ nor ‘assets at fair value through profit or loss’ nor ‘heldtomaturity’ Term deposits that are not designated as ‘heldtomaturity’ nor ‘loans and receivables’ Debt securities and other placements (assuming the securities may be sold before maturity) Shares that are not designated as ‘at fair value through profit or loss’ √ √ √ √ √ √ √ √ Assets (quoted in an active market) heldtomaturity Receivables that are not designated as ‘assets at fair value through profit or loss’ nor ‘availableforsale’ Term deposits that are not designated as ‘available for sale’ nor ‘loans and receivables’ and where intention and practice is to hold to maturity Debt securities and other placements that are not designated as ‘fair value through profit or loss’ nor ‘availableforsale’ √ √ √ √ √ √ √ √ √
FRD-116A-Financial-instruments-public-financial-corporatio.docx