doc__table__1997 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable1997

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

| AG23 | An entity does not have a demonstrated ability to hold to maturity an investment in a financial asset with a fixed maturity if: (a) it does not have the financial resources available to continue to finance the investment until maturity; or (b) it is subject to an existing legal or other constraint that could frustrate its intention to hold the financial asset to maturity. (However, an issuer's call option does not necessarily frustrate an entity's intention to hold a financial asset to maturity — see paragraph AG18.)

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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.