Debt investments: financial asset management business model is only the cash flows from the contract as the goal , and the resulting cash flow only at a specific date and to be paid on the principal amount outstanding based on interest, with amortized cost of financial assets, such as: amortized cost of a financial asset
Other debt investments: financial asset management business model is not only the cash flows from the contract and the sale of financial assets as a target , and generate cash flow at a specific date and to only pay for the principal amount of outstanding interest on the basis of fair measurement value and the changes recognized in other comprehensive income of financial assets, such as: changes in other comprehensive income of financial assets