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 |