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. |