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AFS Securities

A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...

Available For Sale Securities

A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...

Non-Derivative Financial Asset

A financial asset that do not derive value from an underlying asset or derivative contract. Non-derivative financial assets represent standalone...

FVPL

It stands for fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities whereby changes...

Asset Class

A category of assets such as cash equivalents (cash assets), stocks, bonds, and notes, (financial assets), funds (alternative assets), real…

AFS Financial Asset

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

Available For Sale Financial Asset

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

HFTFA

A financial asset (FA) that is held for the purpose of selling or repurchasing it in the short term. It...

HFT Financial Asset

A financial asset that is held for the purpose of selling or repurchasing it in the short term. It is...

Held for Trading Financial Asset

A financial asset that is held for the purpose of selling or repurchasing it in the short term. It is...