Page 121 - FR Integrated Workbook 2018-19
P. 121

Financial assets and financial liabilities






                            Financial liabilities




               2.1 Categories


                                                       Financial

                                                       liabilities





                                  Amortised cost                   Fair value through profit
                                                                             or loss
                               Used for most financial
                                      liabilities.                  Used for liabilities held for
                                                                      trading or derivatives














































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