Investment in Equity Securities
Equity Securities- Investments held by a company to secure income arising from dividends changes in
fair value or to hold a strategically important proportion of shares for future acquisition plans
FVPNL
Equity securities held through Fvpnl are either trading or non trading that has a principal purpose of
being sold and earning income from short term fv changes gains on fv changes and dividends are close
to pnl because it is really intended to augment operations cost incurred in acquisition are expensed as
incurred
FVOCI
Equity securities which are either held for dividends as income or for strategic purposes
Changes in FV are closed to OCI due to the fact that these are long term investments either for future
