Available-for-sale

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Accounting - financial assets.

(AFS or 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