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IAS39的四分类法vsIFRS9的三分类法

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fCDlt7Lov4fnvLTotLnmnJ/kv53otLnmlLblhaUyIHwg5paw5Lia5Yqh5L+d6Zmp5pS25YWlIHwg5bey6L+H57y06LS55pyf5L+d6LS55pS25YWlMSB8IOW3sui/h+e8tOi0ueacn+S/nei0ueaUtuWFpTIgfCDmlrDkuJrliqHkv53pmanmlLblhaUgfCDlt7Lov4fnvLTotLnmnJ/kv53otLnmlLblhaUxIHwg5bey6L+H57y06LS55pyf5L+d6LS55pS25YWlMiB8IOaWsOS4muWKoeS/nemZqeaUtuWFpSB8IOW3sui/h+e8tOi0ueacn+S/nei0ueaUtuWFpTEgfCDlt7Lov4fnvLTotLnmnJ/kv53otLnmlLblhaUyIHwg5paw5Lia5Yqh5L+d6Zmp5pS25YWlIHwg5bey6L+H57y06LS55pyf5L+d6LS55pS25YWlMSB8IOW3sui/h+e8tOi0ueacn+S/nei0ueaUtuWFpTIgfCDmlrDkuJrliqHkv53pmanmlLblhaUgfCDlt7Lov4fnvLTotLnmnJ/kv53otLk=