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Equity Instruments – Debt Instruments Essay Preview: Equity Instruments – Debt Instruments Report this essay Equity InstrumentsDebt Instruments FA @ FVPLFA @ FVOCIFA @ FVPLFA @ FVOCIFA @ ACNature of instrumentTrading securities AND nontrading securities for which the entity exercised its option to classify as at FVPL.ONLY nontrading securities for which the entity exercised its option.