Assets included in disposal groups classified as held for sale

Hi guys,

Does the following item come under the head ‘Investments’ on a bank’s balance sheet:

“Assets included in disposal groups classified as held for sale”

If not, which head does it come under?

Regards,

I am not sure exactly what you are asking but I’ll take a stab at what I think you are asking

Financial assets (stocks, bonds, etc.) held for trading are different from depreciable assets held for disposal (i.e. a manufacturing company is selling a some property or a production plant). Let me know if this helps.