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What is the treatment of HTM?
Invested capital * market rate= Z
Z- par value* coupon rate = interest income ( profit and loss statement)
Fair value = invested capital + discount - premium
What is the treatment of HFT or AFS?
Invested capital * market rate = interest income (profit and loss statement )
Unrealized gain or loss = fair value - invested capital + discount - premium
What is treatment of foreign exchange gain on losses for AFS debt security?
Under IFRS - income statement ( un realized gain or losses for AFS debt due to foreign exchange movement)
US GAAP - equity or other comprehensive income
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