+Artikolu 8 4.

Artikolu 8 4.

Il-kalkolu skont il-punt (a) tal-paragrafu 1 ma għandux japplika għal dawn li ġejjin:

(a) 

strumenti finanzjarji nonderivati miżmuma sal-maturità;

(b) 

self u riċevibbli li oriġinaw mill-impriża u mhux miżmuma għal skopijiet ta' negozjar; u

(c) 

interessi f’sussidjarji, impriżi assoċjati u impriżi konġunti, strumenti ta' ekwità maħruġa mill-impriża, kuntratti għal korrispettiv kontinġenti f’kombinament ta’ negozju, u strumenti finanzjarji oħra b’karatteristiċi speċjali tali li l-istrumenti, skont dak li huwa ġeneralment aċċettat, jiġu kkontabilizzati b’mod differenti minn strumenti finanzjarji oħra.

1. Ħarsa ġenerali

,

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
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