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what if the market rate used in finding the fair value of interest-free loan changes after 1 year? is it required to revise the carrying amount of loan?

The subsidiary gave an interest free 1000 USD loan to parent. at inception moment the market rate of similar loan was 8%. The difference between fair value and carrying amount of loan was treated as a deemed dividend to shareholder. subsequently 8% was charged to loan balance. however after 1 year the market rate for such loan was changed. is there need (requirement) to revise carrying amount of loan?
in IAS 39 - Financial Instruments: Recognition and Measurement by
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