DEFINITION
Available-for-Sale

"Available-for-sale": Accounting - financial assets. (AFS). A classification of financial assets - for example the shares or debt of non-group companies - for financial assets which do not fall into any of the following other categories:- A financial asset or financial liability at fair value (ALFV);- Held-to-maturity investments (HTM); or- Loans and receivables (LR).
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