Cla s s ific a t io n o f Bo nd Inve s t me nt s

Jo urna l Ent rie s o f Tra ns a c t io ns FA @ He ld fo r Tra ding ( FVPL) FA @ Amo riz e d Co s t FA @ FVOCI FA @ FVPL by irre vo c a ble e le ct io n ( fa ir va lue o pt io n)
a. Acquisition of Bonds on interest date Trading Securities xx Investment in Bonds xx FA @ FVOCI xx FA @ FVPL xx
Transaction cost xx Cash xx Cash xx Transction cost xx
Cash xx Cash xx

b. Acquisition of Bonds between interest date Trading Securities xx Investment in Bonds xx FA @ FVOCI xx FA @ FVPL xx
Transaction cost xx Interest Income xx Interest Income xx Transaction cost xx
Interest Income xx Cash xx Cash xx Interest Income xx
Cash xx Cash xx

c. Interest Received Cash xx Cash xx Cash xx Cash xx

Interest Income xx Interest Income xx Interest Income xx Interest Income xx

d. Adjustment for acrcued interest Accrued Interest Receivable xx Accrued Interest Receivablexx Accrued Interest Receivable
xx Accrued Interest Receivable xx
Interest Income xx Interest Income xx Interest Income xx Interest Income xx

e. Amortization of DISCOUNT No amortization Investment in Bonds xx FA @ FVOCI xx No amortization

Interest Income xx Interest Income xx

f. Amortization of PREMIUM No amortization Interest Income xx Interest Income xx No amortization

Investment in Bonds xx FA @ FVOCI xx

g. Changes in Fair value - Unrealized gain Trading Securities xx No entry required FA @ FVOCI xx FA @ FVPL xx
Unrealized gain xx Unrealized gain - OCI xx Unrealized gain xx

h. Changes in fair value - Unrealized loss Unrealized loss xx No entry required Unrealized loss - OCI xx Unrealized loss xx
Trading Securities xx FA @ FVOCI xx FA @ FVPL xx

i. Sale of Bonds on interest dates/maturity date Cash xx Cash xx Cash xx Cash xx

Loss on sale xx Loss on sale xx Loss on sale xx Loss on sale xx
Trading Securities xx Investment in Bonds xx Unrealized gain - OCI FA @ FVPL xx
Gain on sale xx Gain on sale xx FA @ FVOCI xx Gain on sale xx
Gain on sale xx
Unrealized loss- OCI xx

j. Sale of Bonds between interest dates/before maturity date Cash xx Cash xx Cash xx Cash xx
Loss on sale xx Loss on sale xx Loss on sale xx Loss on sale xx
Trading Securities xx Investment in Bonds xx Unrealized gain - OCI FA @ FVPL xx
Gain on sale xx Gain on sale xx FA @ FVOCI xx Gain on sale xx
Interest Income xx Interest Income xx Gain on sale xx Interest Income xx
Unrealized loss- OCI xx
Interest Income xx
k. Collection of Bonds at Maturity Date Cash xx
Investment in Bonds xx