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Financial instruments

Financial assets

4.1 Classification and measurement: investments in shares

Investments in
shares

FVPL FVOCI

Default position If not held for
short-term trading
and an irrevocable

designation is
made.

Initial recognition: Initial recognition:
Fair value Fair value plus costs

Subsequent treatment: Subsequent treatment:
Revalue each reporting Revalue each reporting
date with gain or loss in date with gain or loss in
P/L. OCI.

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