Loans and receivable with a view to sale in the long-term would be accounted for using Fair Value through Profit or Loss (FVTPL).

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Loans and receivables intended for sale in the long-term would not typically be accounted for using Fair Value through Profit or Loss (FVTPL), as FVTPL is generally used for financial assets held for trading or designated at fair value through profit or loss upon initial recognition. Loans and receivables are usually measured at amortized cost unless they are designated as at FVTPL.

Loans and Receivable with a View to Sale in the Long-Term