at amortised cost

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At initial recognition and measurement a financial asset (subsequently) measured at amortized costs is  measured at fair value plus directly attributable transaction costs.

A financial asset is classified as subsequently measured at amortised cost if (IFRS 9 4.1.1):

The asset is measured at the amount recognized at initial recognition minus principal repayments, plus or minus the cumulative amortization of any difference between that initial amount and the maturity amount (using the effective interest method), and any loss allowance (impairment). Interest income is calculated using the effective interest method and is recognized in profit and loss.

Foreign exchange gains or losses are recognised in profit or loss.

On derecognition of a financial asset gains or losses are recognised in profit or loss.