Chapter 49
Financial instruments: Subsequent measurement
2 Subsequent Measurement and Recognition of Gains and Losses (IAS 39)
2.1 Financial assets and financial liabilities at fair value through profit or loss
2.2 Held-to-maturity investments
2.5 Other financial liabilities
2.6 Reclassifications of financial assets
2.6.1 Reclassifications from held-for-trading
2.6.2 Reclassifications from available-for-sale to loans and receivables
2.6.3 Reclassifications between held-to-maturity investments and available-for-sale financial assets
2.7 Financial guarantees and commitments to provide a loan at a below-market interest rate
2.8 Exceptions to the general principles
2.8.2 Regular way transactions
2.8.3 Liabilities arising from ‘failed derecognition’ transactions
3 Subsequent Measurement and Recognition of Gains and Losses (IFRS 9)
3.1 Financial assets and financial liabilities measured at fair value through profit or loss
3.2 Investments in equity investments designated at fair value through other comprehensive income
3.3 Financial assets measured at amortised cost
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