Ifrs 9 Financial Instruments


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3.3.1
3.3.2
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3.3.4
3.3.5
IFRS 9
© IFRS Foundation
A381


underlying item when, and only when, the entity repurchases its financial
liability for such purposes. Instead, the entity may elect to continue to
account for that instrument as a financial liability and to account for the
repurchased instrument as if the instrument were a financial asset, and
measure it at fair value through profit or loss in accordance with this
Standard. That election is irrevocable and made on an instrument-by-
instrument basis. For the purposes of this election, insurance contracts
include investment contracts with discretionary participation features.
(See IFRS 17 for terms used in this paragraph that are defined in that
Standard.)
Chapter 4 Classification
4.1 Classification of financial assets
Unless paragraph 4.1.5 applies, an entity shall classify financial assets as
subsequently measured at amortised cost, fair value through other
comprehensive income or fair value through profit or loss on the basis of
both:
(a)
the entity’s business model for managing the financial assets and
(b)
the contractual cash flow characteristics of the financial asset.
A financial asset shall be measured at amortised cost if both of the
following conditions are met:
(a)
the financial asset is held within a business model whose objective is
to hold financial assets in order to collect contractual cash flows
and
(b)
the contractual terms of the financial asset give rise on specified
dates to cash flows that are solely payments of principal and
interest on the principal amount outstanding.

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