I was wondering about this so called 10% difference in PV criteria thingy mentioned in IFRS9 3.3.2 and B3.3.6. Do these only apply to liabilities measured at amortized cost? What at liabilities measured at FV or derivatives? These will be adjusted to FV every balance sheet date but if there is an amendment throughout the year 3.3.2 and B3.3.6 will be applied? Because B3.3.6 seems to mostly speak to liabilities measured at amortized cost, mentioning EIR and amortizing transaction costs and so on...
