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3. FINANCIAL ASSETS Classification and initial recognition

3. FINANCIAL ASSETS Classification and initial recognition

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210 | SOGEFI y 2011 Consolidated Financial Statements – EXPLANATORY AND SUPPLEMENTARY NOTES 3. FINANCIAL ASSETS Classification and initial recognition In accordance with IAS 39, financial assets are to be classified in the following four categories:

  Testament, Classification, Financial, Initial, Asset, Recognition, Financial assets classification and initial recognition

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