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012 – Annex 68-E – Schedule A. Financial Assets (Issuers of Securities to the Public)

Bulletin No.

Subject Matter

Clarification/Details

012

Annex 68-E – Schedule A. Financial Assets

(Issuers of Securities to the Public)

 

The schedule shall be applicable for Available-For-Sale (AFS), Fair Value through Profit or Loss (FVPL) and Held-to-Maturity (HTM) investments.  Loans and Receivables shall be included in the schedule only if the information requirements are applicable. 

 

For example, trade receivables of a reporting entity need not be included in this Schedule A but Long-term Commercial Papers classified under Loans and Receivables shall be included.