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Classification & measurement Key changes to LKAS 39 Equity securities Debt instruments (including loans and hybrid contracts) Debt Instruments Fair value option Embedded derivatives Measured at FVPL unless entity decides to present fair value changes in OCI (No. Recycling) New measurement categories classified on the basis of: The contractual cash flow characteristics of the instrument The business model under which those instruments are held Recognition of Expected credit losses in P&L Slight change in scope as instruments failing the SPPI test and instruments managed on a fair value basis are at FVPL per default Derivatives embedded in financial asset hosts are no longer separated

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