Question: in case there is a derivative to be net settled in cash and the business model is to invest and hold. is it one of

in case there is a derivative to be net settled in cash and the business model is to invest and hold. is it one of those three

(1) amortized cost,

(2) fair value through other comprehensive income (FVOCI),

(3) fair value through profit or loss (FVTPL).

and why

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