बैलेंस शीट पर कौन सी मद Ind AS की उस आवश्यकता से महत्वपूर्ण रूप से प्रभावित होती है जिसमें कुछ वित्तीय साधनों को 'लाभ या हानि के माध्यम से उचित मूल्य' (FVTPL) पर मापने का प्रावधान है?

What is the finance cost to be charged to the statement of profit or loss for the year ended 31 March 20X5 in respect of the loan notes?

On 1 July 20X7, a company purchased a five-year loan note investment with a par value of $7m. The investment was purchased at a 12% discount. The loan note has a coupon rate of 5% and an effective interest rate of 7%. Interest is receivable annually in arrears. The company has the intention of holding the loan note until maturity to receive the contractual cash flows. How much interest income should be recognised in the statement of profit or loss of the company for the year ended 30 June 20X9 (to the nearest $000)?