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instruments in different categories, depending on their business model and their intention to trade such instruments or keep them in their balance sheet. The classification of financial instruments determines the methodology for their valuation. The admitted categories are:
* Held to Collect (HTC), measured at fair value on first-time recognition and at amortized cost afterwards
* Fair Value Through Other Comprehensive Income (FVTOCI), measured at fair value with changes in fair value recorded in an equity reserve
* Fair Value

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