Penghentian Pengakuan Aset Keuangan dan Liabilitas Keuangan. Reclassification is only permitted in rare situations and where the asset is no longer held for the purpose of selling it in the short term. In all cases, the reclassification of financial assets is limited to debt instruments. Reclassifications are recorded at the fair value of the financial assets on the date of reclassification.
Appears in 4 contracts
Samples: Prospectus, Prospectus, Prospectus
