لا يتم إعادة تصنيف الاستثمارات المد

لا يتم إعادة تصنيف الاستثمارات المدرجة قيمتها العادلة في قائمة الدخل بعد الاثبات الأولي لها بإستثناء الأدوات المالية المدرجة قيمتها العادلة في قائمة الدخل غير المشتقة، وعدا تلك المصنفة كاستثمارات مدرجة قيمتها العادلة في قائمة الدخل عند الاثبات الأولي لها حيث يجوز إعادة تصنيفها من تلك الفئة (أي تجارية) في حالة عدم اقتناءها بهدف بيعها أو إعادة شرائها خلال فترة وجيزة، والوفاء بالشروط التالية

Results (English) 1:

The listed investments are reclassified fair value in the income statement after the first proof except the listed financial instruments fair value in the statement of income is derived, apart from those classified as investments listed fair value in the statement of income when the first proof may be reclassified from that category (commercial) If no acquisition to sale or repurchase in a short period of time, and meet the following conditions

Results (English) 2:

Are not reclassified investments listed their fair value in the income statement after the initial proof her except listed their fair value in the income statement Non-derivative financial instruments, except for those classified as at fair value through profit or loss upon initial recognition her as she may be re-classified in that category (ie commercial) in the case of non-acquisition the purpose of selling or repurchasing in a short period, and meet the following conditions

Results (English) 3:

Don"t be the category of investment fair value included in the income statement after the initial proof except for non derivative financial instruments fair value included in the income statement, except those classified as investments are fair value included in the income statement on initial recognition as they may be re classified from the category of (any brand) in the absence of acquisition to sell or buy back within a short period of time, and meet the following conditions