For Each of the Following Financial Asset Classifications Shown in the Left

question 121

Essay

For each of the following financial asset classifications shown in the left column, identify the combinations of (i)the type of financial instrument in the middle column that can be put into that classification and (ii)the business model that would lead to that classification.
$$\begin{array} { | l | l | l | l | l | } \hline \text { Accounting classification } & = & \text { Type of financial instrument } & + & \text { Business model } \\\hline \text { FVPL } & & & & \\\hline \text { FVOCI } & & & & \\\hline \text { Amortized cost } & & & & \\\hline \text { Associate } & & & & \\\hline \text { Toint Venture } & & & & \\\hline \text { Subsidiary } & & & & \\\hline\end{array}$$

---

Definitions:

Data File

A digital file that stores data in a structured format, enabling efficient access and processing.

Subfolders

Nested folders created within a main folder to organize files more efficiently.

Desktop

The primary user interface of a computer's operating system, displayed on the screen after the system has booted up.

Separate Folder

A distinct directory used for organizing files, typically apart from other main directories for specific purposes.