Fair Value – Loans

Debt instrument measured at FVOCI
Debt instrument measured at FVOCI For financial assets that are debt instruments measured at FVOCI, both the amortised cost and the fair value of the instrument are relevant. The reason...
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Miscellaneous items – Ind AS 21
Miscellaneous items - Ind AS 21 Intra-group transactions While following the normal consolidation process, intra-group balances and intra-group transactions of a subsidiary are eliminated, thereby incorporating the results and the...
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