不矛盾, 企业不能将.“这条准则说的是持有至到期投资的初始分类,”初始确认时被指定为可供出售的非衍生金融资产”不能在初始确认时被划分为持有至到期投资(其实是废话),后续计量是可以有条件的重分类的。之所以你会觉得冲突了,是因为这条准则是与国际准则趋同的时候,翻译的不大好,看国际准则原文更好理解点吧: (ias 39,para 9) held-to-maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity(see appendix a paragraphs ag16-ag25)other than: (a)those that the entity upon initial recognition designates as at fair value through profit or loss;(b)those that the entity designates as **ailable for sale;and (c)those that meet the definition of loans and receivables. 看明白了吧,其实只是句排除法而已:满足条件的时候,并且不指定为其他三类的金融资产,才划分为“持有至到期投资’。而且这里只是说初始确认,重分类另有篇幅讨论。