CERTYNEX IFRS ACADEMY

Which elements inform the assessment of the business model of a portfolio of financial assets? Several answers are possible.

How the performance of the portfolio is reported to key management.

The frequency, value and timing of sales in prior periods, with their reasons.

The contractual nominal interest rate of each asset in the portfolio.

Management's intention for an individual asset, regardless of the portfolio's activity.

How the risks of the portfolio are managed.