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Under PFRS9, investment in equity securities not held for trading are classified as: ...

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Accounting

Under PFRS9, investment in equity securities not held for trading are classified as:

A. FVOCI

B. Either FVPL or FVOCI, depending on the entitys business model.

C. FVOCI, if the entity opted to carry as FVOCI, otherwise, carried as FVPL.

D. FVPL

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