可供銷售財務資產
available-for-sale financial assets
那些被指定為可供出售不屬於（一）貸款和應收款項的非衍生金融資產，（b）通過損益持有至到期投資，或（c）以公允價值計量的金融資產
Those non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables, (b) held-to-maturity investments, or (c) financial assets at fair value through profit or loss