B Financial assets currently classified in the available-for-sale category – Please identify the (the Group) of financial assets that are currently classified in their entirety in the available for sale category under IAS 39 and, thus, measured at fair value. Except for investments in equity instruments classified in the available-for-sale category that do not have a quoted market price in an active market and whose fair value cannot be reliably measured. Financial assets to be measured at FV-OCI Please identify in this Group the types of financial assets, portfolios or products that would meet the contractual cash flows characteristics assessment (‘solely payment of principal and interest’ or SPPI test) and the business model assessment to be classified at the FV-OCI measurement category. In doing so, please: describe the characteristics of the financial assets involved, describe how the financial assets involved are managed within your company, describe the factors that were considered relevant in performing the business model assessment, including any thresholds regarding sales activity, and provide information about the relative financial significance of the financial assets involved in terms of your total assets indicating the date and/or the period on which the assessment was made. Do you expect to apply the fair value option under IFRS 9 to avoid accounting mismatches on the types of financial assets, portfolios or products identified in Q5 (that is, on those that would qualify for the FV-OCI measurement category under the new requirements). In doing so, please: describe the characteristics of the financial assets involved, explain the reasons why an accounting mismatch arises, and provide information about the relative financial significance of the financial assets involved in terms of your total assets indicating the date and/or the period on which the assessment was made. Financial assets to be measured at amortised cost Please identify in this Group the types of financial assets, portfolios or products that would meet the contractual cash flows characteristics assessment (SPPI test) and the business model assessment to be classified at amortised cost. In doing so, please: describe the characteristics of the financial assets involved,
B – Financial assets currently classified in the available-for-sale category Please identify the (the Group) of financial assets that are currently classified in their entirety in the available for sale category under IAS 39 and, thus, measured at fair value. Except for investments in equity instruments classified in the available-for-sale category that do not have a quoted market price in an active market and whose fair value cannot be reliably measured. Financial assets to be measured at FV-OCI Please identify in this Group the types of financial assets, portfolios or products that would meet the contractual cash flows characteristics assessment (‘solely payment of principal and interest’ or SPPI test) and the business model assessment to be classified at the FV-OCI measurement category. In doing so, please: describe the characteristics of the financial assets involved, describe how the financial assets involved are managed within your company, describe the factors that were considered relevant in performing the business model assessment, including any thresholds regarding sales activity, and provide information about the relative financial significance of the financial assets involved in terms of your total assets indicating the date and/or the period on which the assessment was made. Do you expect to apply the fair value option under IFRS 9 to avoid accounting mismatches on the types of financial assets, portfolios or products identified in Q5 (that is, on those that would qualify for the FV-OCI measurement category under the new requirements). In doing so, please: describe the characteristics of the financial assets involved, explain the reasons why an accounting mismatch arises, and provide information about the relative financial significance of the financial assets involved in terms of your total assets indicating the date and/or the period on which the assessment was made. Financial assets to be measured at amortised cost Please identify in this Group the types of financial assets, portfolios or products that would meet the contractual cash flows characteristics assessment (SPPI test) and the business model assessment to be classified at amortised cost. In doing so, please: describe the characteristics of the financial assets involved,
Classification-and-measurement-questionnaire.docx