备供出售之金融资产.ppt

Please see above ? 2011 KPMG IFRG Limited, a UK registered company limited by guarantee. All rights reserved. Internal use only. * In order to meet the conditions described in the background section [IFRS 9.B4.1.21, 23-25], the investment mandate governing the investments that the issuer could include in the pool would be expected to be narrowly defined. Solution: We believe that an entity should evaluate the relevant facts and circumstances and apply judgement to determine whether the potential ability of an issuer of a tranche to obtain non-financial assets or equity instruments in excha