1. Synonyms for Contractually include votively, compulsorily, mandatorily, obligatorily, forcedly, imperatively, requisitely, statutorily, bindingly and incumbently

2. where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through profit or loss accounting portfolio [IFRS 9.5.6.2], gains or losses due to the reclassification shall be reported in “Gains or (-) losses on financial assets and liabilities held for trading, net” or “Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net”, as applicable;