Available-for-sale

Accounting - financial assets. (AFS).

A classification of financial assets - for example the shares or debt of non-group companies - for financial assets which do not fall into any of the following other categories:

- A financial asset or financial liability at fair value (ALFV); - Held-to-maturity investments (HTM); or - Loans and receivables (LR).

See also

• ALFV
• Held-to-maturity
• IAS 39
• Loans and receivables