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IFRS 9 defines the amortised cost of a financial asset or financial liability as the amount at which the financial asset or financial liability is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount and, in the case of financial assets adjusted for any loss allowance. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial asset or financial liability to its initial carrying amount (in the case of a financial asset, before adjustment for any loss provision)¹. Where a company accounts for a creditor or debtor loan relationship on an amortised cost basis, any expenses incurred in connection with the acquisition or issue of that loan relationship are generally required to be added to (or in the case of a debtor loan relationship, deducted from) the initial carrying value of the loan relationship and will be taken into account in determining