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Chapter 10

Financial assets

4.1 Classification and measurement: investments in shares

Investments in

shares (equity)

FVPL FVOCI
Default position If not held for
short-term trading
and an irrevocable
designation is
made.

Initial recognition: Initial recognition:
Fair value (costs written off to Fair value plus costs
SPL)
Subsequent treatment:
Subsequent treatment: Revalue each reporting date
Revalue each reporting date with gain or loss in OCI.
with gain or loss in SPL.

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