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Investor Presentaiton

Options An overview - Classifying Financial Asset Business model Held within a business model whose objective is to hold financial assets in order to collect contractual cash flows Held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets Financial assets which are neither held at amortised cost nor at fair value through other comprehensive income Conditional fair value is elected Contractual Cash Flow Characteristics Test Pass Fail Amortised Cost FVPL FVOCI (debt) FVPL FVPL FVPL FVPL N/A Option elected to present change in fair value of an equity instrument not held for trading in OCI N/A FVOCI (equity)

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