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Classification

Classification of Financial Assets

 

The Entity’s Management Model for Financial AssetsContractual Cash Flows That are Solely Payments of Principal and Interest on the Principal Amount OutstandingDesignation Eliminates or Significantly Reduces an Accounting MismatchA Group of Financial Liabilities or Financial Assets and Financial Liabilities is Managed and its Performance is Evaluated on a Fair Value BasisInstruments Containing Embedded DerivativesReassessment of Embedded DerivativesReclassification of Financial Assets