Classification and Measurement: Limited Amendments to IFRS 9
Classification and Measurement: Limited Amendments to IFRS 9
Classification and Measurement: Limited Amendments to IFRS 9
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CLASSIFICATION AND MEASUREMENT: LIMITED AMENDMENTS TO <strong>IFRS</strong> 9 (PROPOSED AMENDMENTS TO <strong>IFRS</strong> 9 (2010))<br />
Paragraph 9 is amended. New text is underlined.<br />
Financial assets or financial liabilities at fair value<br />
through profit or loss<br />
9 If the entity has designated as measured at fair value through profit or loss a<br />
financial asset (or group of financial assets) that would otherwise be measured at<br />
fair value through other comprehensive income or amortised cost, it shall<br />
disclose:<br />
...<br />
The heading before paragraph 11A is amended. New text is underlined <strong>and</strong> deleted text is<br />
struck through. Paragraph 11A is included for reference only <strong>and</strong> is not proposed for<br />
amendment.<br />
Financial assets designated measured at fair value<br />
through other comprehensive income<br />
11A If an entity has designated investments in equity instruments <strong>to</strong> be measured at<br />
fair value through other comprehensive income, as permitted by paragraph<br />
5.7.5 of <strong>IFRS</strong> 9, it shall disclose:<br />
(a) which investments in equity instruments have been designated <strong>to</strong> be<br />
measured at fair value through other comprehensive income.<br />
(b) the reasons for using this presentation alternative.<br />
(c) the fair value of each such investment at the end of the reporting period.<br />
(d) dividends recognised during the period, showing separately those<br />
related <strong>to</strong> investments derecognised during the reporting period <strong>and</strong><br />
those related <strong>to</strong> investments held at the end of the reporting period.<br />
(e) any transfers of the cumulative gain or loss within equity during the<br />
period including the reason for such transfers.<br />
Paragraphs 12C–2D are amended. New text is underlined <strong>and</strong> deleted text is struck<br />
through.<br />
Reclassification<br />
12C For each reporting period following reclassification until derecognition, an<br />
entity shall disclose for assets reclassified out of the fair value through profit or<br />
loss category so that they are measured at amortised cost in accordance with<br />
paragraph 4.4.1 of <strong>IFRS</strong> 9:<br />
(a) the effective interest rate determined on the date of reclassification; <strong>and</strong><br />
(b) the interest income or expense recognised.<br />
37<br />
� <strong>IFRS</strong> Foundation
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