Financial instruments, are initially recognised at the fair value after transaction cost. Subsequently, it is recognised based on the adopted method of measurement (i.e. Amortisation of Cost Method (ACM)., Fair Value through OCI (FVTOCI) or Fair Value through PL). Generally, ACM is used for subsequent measurement and realisation unless, entity choose to use FVTOCI or FVTPL considering its position on the holding period and expected realisation of gains. In any instance we have to create an Amortisation Table to amortise the initially recognised value. Financial instruments are measured at their amortised balance in ACM method and fair value in FVTOCI or FVTPL. Where any gain or loss arises during revision of balance compared to the amortised balance it is recognised through OCI (i.e. FVTOCI Reserve) in FVTOCI method or through P&L in FVTPL method. The FVTOCI Reserve is classifiable to P&L upon sale of the instrument. The amortisation of the balance is done based on t...