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Financial liability (subsequent measurement (expect (financial guarantee…
Financial liability
subsequent measurement
amortized cost
interest method
expect
derivatives
arise transferring financial asset
financial guarantee contract/commitments
provide loan
cassification
2 categories
amortized cost
fair value through profit or loss
initial measurement
FVTPL
Own credit risk
gain / loss
recognize
amount change
credit risk
OCI
amount remaining
P/L