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The process begins by determining if the asset is an equity investment. If it is not an equity investment, the next step is to analyze whether the asset's contractual cash flows consist solely of principal and interest. If the asset is held for trading, it leads to a specific classification. For equity investments not held for trading, a crucial consideration is whether the entity has elected the irrevocable OCI option at initial recognition. The business model's objective is also a key factor, distinguishing between holding to collect contractual cash flows, or achieving the objective through both collecting cash flows and selling financial assets. The flowchart systematically guides users through these questions to arrive at classifications such as Equity Investment FVOCI, Equity Investment FVPL, Debt Investment FVPL, Debt Investment FVOCI, and Debt Investment Amortized Cost. 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