Investor Presentaiton

Classification & measurement What remains the same? Financial assets and liabilities held for trading Financial liabilities Fair value option Embedded derivatives Measured at FVPL. Financial instruments held for trading include derivatives Classification and measurement for financial liabilities. Financial liabilities are measured at: Amortised cost Unless At FVPL (if held for trading, designated or managed on a FV basis) Condition of the presence of an accounting mismatch remains the same Accounting for hybrid contracts without a financial asset host remains the same

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