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Financial instruments
Amortised cost accounting – financial assets
Opening Interest Receipt (at Closing
balance (at effective rate %) coupon rate) balance
Year 1 X X (X) X
Year 2 X X (X) X
Dr Financial Asset Dr Cash
Cr Cash Cr Financial Asset
Dr Financial Asset Amortised cost
(SOFP)
Cr Investment
income (P/L)
65
