doc__table__1990 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable1990

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

| AG16 | An entity does not have a positive intention to hold to maturity an investment in a financial asset with a fixed maturity if: (a) the entity intends to hold the financial asset for an undefined period; (b) the entity stands ready to sell the financial asset (other than if a situation arises that is non-recurring and could not have been reasonably anticipated by the entity) in response to changes in market interest rates or risks, liquidity needs, changes in the availability of and the yield on alternative investments, changes in financing sources and terms or changes in foreign currency risk; or (c) the issuer has a right to settle the financial asset at an amount significantly below its amortised cost.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.