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sir in case of financial assets like debt, we have 3 categories for the valuation of debt. FVOCI is used when the debt is held for trading purposes and Amortised cost is used when the debt is held until maturity. So, then what is the need of the residual category- FVPL?
Could you give an example where FVPL would be more appropriate than the aforementioned measurement types?
Many thanks!
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