상각 후원가 측정 자산(만기보유증권) 중 채권은 모두 기타포괄손익-공정가치(FVOCI)로 재분류됨을 가정한다.
It is assumed that all bonds among the assets measured at amortized cost (held-to-maturity securities) are reclassified as fair value through other comprehensive income (FVOCI).