Reporting Standards (TFRS) which consists of TFRS 9 – Financial Instruments and TFRS 16 – Leases as per the following details. Under TFRS 9, the Company is required to classify the derivatives and credit
(AFS) and general investment (GI) in equity securities are removed. - Classify the whole HTM debt securities to be financial asset measured at AMC. - Classify almost AFS debt securities to be financial
has decided to classify these investments as financial assets at fair value through other comprehensive income. 2. Impairment of financial assets TFRS 9 requires entities to estimate impairment as a
Company measures the stated investment at fair value through other comprehensive income. The Company has decided to classify these investments as financial assets at fair value through other comprehensive
translation adjustment and cash & cash equivalents of subsidiaries which classify as assets held for sale MANAGEMENT DISCUSSION & ANALYSIS 1Q 2019 15 MAY 2019 U CITY PCL 1Q 2019 - MD&A (for three-month period
of subsidiaries which classify as assets held for sale MANAGEMENT DISCUSSION & ANALYSIS 2Q 2019 14 AUGUST 2019 U CITY PCL 2Q 2019 - MD&A (for three-month period ended 30 June 2019) 8 U CITY PCL
translation adjustment and cash & cash equivalents of subsidiaries which classify as assets held for sale MANAGEMENT DISCUSSION & ANALYSIS 2019 14 FEBRUARY 2020 U CITY PCL 2019 - MD&A (for the year ended 31
categorize as a margin account or a cash account , as the case may be. The client’s asset account under Paragraph 1 shall contain at least the following details: (1) date of receipt or disposal of assets ; (2
records of each client’s assets under its custody in a separate account from any other asset account of the securities company and categorize as a margin account or a cash account, as the case may be. The