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If a company A holds over 50% in the share capital of the public listed entity B. I kindly ask you to give me your opinion if company A is allowed to revalue its investment in the subsidiary (Company B) at the end of each reporting year, using the share price of the company B from the active market and to recognize the gains/(losses) through other comprehensive income.

Thank you in advance!

Yes

IAS 27 allows to measure investments in subs under IFRS 9, which in turns allows to classify equity investments as FVOCI

https://ifrscommunity.com/knowledge-bas ... statements

https://ifrscommunity.com/knowledge-bas ... -recycling

I would like to thank you for your prompt reply and for the valuable information!

I have another question. Please confirm that if company A holds except of the listed subsidiary B, investments in other listed entities but without control, is allowed to recognize the other investments at fair value through profit and loss, irrespectively with the fact that the investment in listed subsidiary B is recognized at fair value through other comprehensive income.

Thank you in advance!

Yes that's correct

Thank you a lot!

Hi Marek,

If I have several investments of the same characteristics at FVTPL, is that possible to elect only one of them for FVTOCI ? Is that possible for investments initially recognised as FVTPL to subsequently opting for the option FVTOCI ?

Thank you !

Leo wrote: ↑10 May 2022, 11:10 is that possible to elect only one of them for FVTOCI?

yes, it's an election made on a share-by-share basis

Leo wrote: ↑10 May 2022, 11:10 Is that possible for investments initially recognised as FVTPL to subsequently opting for the option FVTOCI ?

no, it's an option available at initial recognition only

Thank you so much !