EQUITY SECURITIES

CLASSIFICATI INITIAL SUBSEQUENT CHANGES

DERECOGNITION
ON MEASUREMENT MEASUREMENT FROM FV
Consideration Transaction cost -
(Dividend Acquired) netted in cash
(Transaction Cost)
Net Selling Price
New asset obtained
FVPL FAIR VALUE FAIR VALUE P/L
(New Liability assumed)
Total
(Carrying Amount - date of
derecognition)
Gain or Loss on derecognition - P/L
Consideration Transaction cost-
(Dividend Acquired) expensed
Net Selling Price
New asset obtained Cumulative UG/L
FVOCI FAIR VALUE plus TC FAIR VALUE OCI (New Liability assumed) and G/L on
Total derecognition -
(Carrying Amount - date of closed in RE
derecognition)
Gain or Loss on derecognition - OCI
DEBT SECURITIES

CHANG
INITIAL
CLASSIFICATI SUBSEQUENT ES INTEREST
MEASURE DERECOGNITION
ON MEASUREMENT FROM INCOME
MENT
FV
Consideration Transaction cost
(Interest Income on investment sold) - netted in cash
(Transaction Cost)
FAIR Net Selling Price
FVPL FAIR VALUE P/L NR x FACE AMT
VALUE Total
(Carrying Amount - date of
derecognition)
Realized gain or loss on sale - P/L
FAIR VALUE Consideration Transaction cost-
(Interest Income on investment sold) expensed
(Premium = (Transaction Cost)
EIR x PV BEG.
Decrease Net Selling Price Cumulative
FAIR
Discount = Total UG/L - closed in
FVOCI VALUE OCI (Premium = Decrease
Increase) (Amortized Cost - date of RE
plus TC Discount = Increase)
derecognition)
Cumulative UG/L = Net Realized gain or loss on sale - P/L
FV - Amortized
Cost
FAAC FAIR AMORTIZED N/A EIR x PV BEG. Consideration Cumulative
 (Interest Income on investment sold) UG/L - recycled
COST
(Transaction Cost) in P/L
Net Selling Price
VALUE (Premium =
(Premium = Decrease Total
plus TC Decrease
Discount = Increase) (Amortized Cost - date of
Discount =
derecognition)
Increase)
Realized gain or loss on sale - P/L
RECLASSIFICATION

TO FVPL FVOCI FAAC

FROM
FV - RECLASSIFICATION
INITIAL FV - RECLASSIFICATION
N/A DATE (New gross carrying
MEASUREMENT DATE
amount)
G/L ON
FVPL RECLASSIFICATION N/A P/L P/L
FV - Carrying Amount
EIR at EIR at
INTEREST INCOME N/A RECLASSIFICATION RECLASSIFICATION
DATE DATE
FV - RECLASSIFICATION
FV - RECLASSIFICATION
DATE
DATE
INITIAL
N/A (Previously recognized UG/L
MEASUREMENT (Previously recognized
in OCI is adjusted against FV
UG/L in OCI is reclassified
FVOCI as if measured in Amortized
to P/L)
Cost)
G/L ON
RECLASSIFICATION P/L N/A OCI
FV - Carrying Amount
INTEREST INCOME NR N/A ORIGINAL EIR
FAAC INITIAL FV - RECLASSIFICATION FV - RECLASSIFICATION
N/A
MEASUREMENT DATE DATE
G/L ON P/L OCI N/A
RECLASSIFICATION
FV – Amortized Cost
 EIR at
INTEREST INCOME RECLASSIFICATION ORIGINAL EIR N/A
DATE