Illustration

Before the revision of the standard

After the revision of the standard

FVTPL

Financial assets at fair value through profit or loss

FVOCI (Transferable gains and losses)

Available-for-sale financial assets

Financial assets at fair value through other comprehensive income

Investments in other equity instruments

-

Financial assets designated as at fair value through other comprehensive income

Amortised cost

Held-to-maturity investments; Loans and receivables

Financial assets measured at amortised cost