Assertion: financial asset | /r/HasProperty | measured at fair value
Facets:
value: through loss
type: MANNER
value: through profit
type: MANNER
value: by designation
type: OTHER
Source sentences:
text: Financial assets "held for trading" — i.e., which were acquired or incurred principally for the purpose of selling, or are part of a portfolio with evidence of short-term profit-taking, or are derivatives — are measured at fair value through profit or loss.
text: All other financial assets are categorized as financial assets "available for sale" and are measured at fair value through profit or loss by designation.
text: For financial assets to be measured at fair value through profit or loss by designation, designation is only possible at the amount the asset was initially recognized at.