3. FINANCIAL ASSETS Classification and initial …
SOGEFI y 2011 Consolidated Financial Statements – EXPLANATORY AND SUPPLEMENTARY NOTES | 211 Loans and receivables These are non-derivative financial assets with fixed or determinable payments that are not quoted on an active market and in which the Group does not intend to trade.
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3. FINANCIAL ASSETS Classification and initial recognition
www.sogefigroup.com4. available-for-sale financial assets. The classification depends on the purpose for which assets are bought and held. Management decides on their initial classification at the time of initial recognition, subsequently checking that it still applies at the end of each reporting period.
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