يجوز إعادة تصنيف السندات المتاحة للبيع إلى

يجوز إعادة تصنيف السندات المتاحة لل

يجوز إعادة تصنيف السندات المتاحة للبيع إلى "الاستثمارات الأخرى المقتناه بالتكلفة المطفأة" في حالة الوفاء بشروط تعريف "الاستثمارات الأخرى المقتناه بالتكلفة المطفأة"، وعند وجود النية والمقدرة لدى المجموعة على الاحتفاظ بالموجودات المالية في المستقبل المنظور أو حتى تاريخ استحقاقها.
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Bond rating may be available for sale to other investments acquired amortized cost in case of fulfilling the terms of the definition of "other investments acquired amortized cost, and when there is the intention and the capacity group maintain financial assets in the foreseeable future or until maturity.
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May be re-classification of bonds available for sale to the "other investments held to amortized cost" in the case of meeting the requirements of the definition of "held to other investments carried at amortized cost," and when there is the intention and ability to retain the Group's financial assets in the foreseeable future or until maturity.
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Re classification of securities available for sale to other investment Almqtnah carried at amortised cost in meeting the requirements of the definition of "other investments Almqtnah, at amortised cost the intention and capability to the group to hold assets in the near future or until maturity.
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