Enumeration | Definition |
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Financial assets at fair value through other comprehensive income | All assets accounted for as Financial assets at fair value through other comprehensive income under IFRS. |
Financial assets designated at fair value through profit or loss | All assets accounted for as Financial assets designated at fair value through profit or loss under IFRS. |
Non-trading financial assets mandatorily at fair value through profit or loss | All assets accounted for as Non-trading financial assets mandatorily at fair value through profit or losss under IFRS. |