1. Amortised cost Amortised cost is present value of future cash flows using effective interest rate

2. The entity accretes the discount to profit or loss using the effective interest rate method.

3. Nimbly establishes, the highly effective interest rate management organization, vigorously trains the interest rate managerial talent.

4. The following example illustrates the principles underlying the calculation of the Amortised cost and the effective interest rate for a fixed-rate financial asset:

5. The calculation of the effective interest rate takes into account transaction costs and discounts or premiums received as part of the return earned on these assets.