Under IAS No. 39, transfers of debt investments out of the FVPL category into AFS or HTM are permitted under "rare circumstances."

Name: Under IAS No. 39, transfers of debt investments out of the FVPL category into AFS or HTM are permitted under "rare circumstances."
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Under IAS No. 39, transfers of debt investments out of the FVPL category into AFS or HTM are permitted under "rare circumstances."