+Article 8 4.

Article 8 4.

Measurement according to point (a) of paragraph 1 shall not apply to the following:

(a) 

non-derivative financial instruments held to maturity;

(b) 

loans and receivables originated by the undertaking and not held for trading purposes; and

(c) 

interests in subsidiaries, associated undertakings and joint ventures, equity instruments issued by the undertaking, contracts for contingent consideration in a business combination, and other financial instruments with such special characteristics that the instruments, according to what is generally accepted, are accounted for differently from other financial instruments.

1. Prezentare generală

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1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe

3. Standarde asociate

Standarde