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Financial Instruments - Coggle Diagram

- - - - Opening Balance = Fair Value / Principal Value – Discount + Transaction Cost
    - - Amortised Cost Method (Intention to hold)
        
        Carrying Amount = Opening Balance + Finance Income (effective interest rate X opening balance) – Cash Receipt (coupon rate X fair value/principal value)
        
        Finance income credited to SOPL
        
        Gross Ending Balance - Expected Credit Loss = Net Ending Balance
      - Fair Value Through OCI (Intention to sell)
        
        Carrying Amount = Opening Balance + Finance Income (effective interest rate X opening balance) – Cash Receipt (coupon rate X fair value/principal value)
        
        Gain or loss in revaluation charged or credited to OCI (not reclassified)
    - - Cash Flow Test
        
        Principal
        
        Interest
      - Business Model
        
        Intention to hold
        
        Intention to sell
  - - - Opening Balance = Fair Value / Principal Value – Discount – Transaction Cost
    - - Amortised Cost Method
        
        Carrying Amount = Opening Balance + Finance Cost (effective interest rate X opening balance) – Cash Payment (coupon rate X fair value/principal value)
        
        Finance cost charged to P/L
- - - - Opening Balance = Fair Value
    - - Fair Value Through Profit or Loss
        
        General purpose
        
        Intention to sell
      - Fair Value Through OCI
        
        Irrevocable election
        
        Intention to hold
- - - - Liability
        
        Cash payment * PVIF/PVIFA
      - Equity
        
        Difference between principal amount and liability amount
    - - Liability
        
        Amortised Cost Method
        
        Finance cost charge to P/L
      - Equity
        
        No change