D plc, an IFRS reporter, holds an investment in debt securities which it classifies as available-for-sale (AFS). D plc is considering the impact of the increase in market interest rates as a result of the credit crunch.
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机译:IFRS记者D plc持有债务证券的投资,该债券被归类为可供出售(AFS)。 D plc正在考虑信贷紧缩导致市场利率上升的影响。
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