The financial assets to be resold on a certain future date according to the agreement at the time of purchase. The cost paid for the purchase of such assets, including accrued interest, shall be accounted as the financial assets for resale. Assets to be resold in the next year shall be listed as current assets in the balance sheet. The difference between the purchase price and the resale price shall be recognized in accordance with the effective interest method during the term of the agreement and included in the interest income.<br>
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