14 Financial asset - equity instruments All Investments in equity instruments are measured at fair value in the statement of financial position, classified as follows: a) Financial assets measured at fair value through profit or loss Investments in equity instruments that are held for trading are classified as financial assets measured at fair value through profit or loss, and the classification is irrevocable. Such classification is determined on an instrument-by-instrument basis. After initial recognition, unrealised gain or loss arising from changes in fair value are recognised in profit or loss. At the end of reporting period, investments in equity instruments measured at fair value through profit or loss are presented in the statement of financial position at fair value. b) Financial assets measured at fair value through other comprehensive income Investments in equity instruments that are not held for trading but held for strategic purposes or are investments in securities with low market volatility are classified as financial assets measured at fair value through other comprehensive income, and the classification is irrevocable. Such classification is determined on an instrument-byinstrument basis. The Company and its subsidiaries also classify investments in real estate investment trusts and infrastructure trusts, infrastructure funds and property funds as investments in equity instrument designated to be at fair value through other comprehensive income, according to the notification of the Federation of Accounting Professions on Interpretation for Investment in the unit of Property Fund, Real Estate Investment Trust (REIT), Infrastructure Fund and Infrastructure Trust which registered and established in Thailand. After initial recognition, unrealised gain or loss arising from changes in the fair value of investments are separately presented in other comprehensive income. At the end of the reporting period, investments in equity instruments designated to be at fair value through other comprehensive income are presented in the statement of financial position at fair value. Investments in equity instruments are designated to be measured at fair value through other comprehensive income without requiring impairment assessment. 230
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