IFRS 9- Financial asset at amortized cost

Hello Sir, my doubt is regarding illustration 1 (b), in the following article that I do understand how we’ve found FV but what about the amortized cost schedule? why are they recognizing the Financial asset at its FV and not amortized cost……..

https://www.accaglobal.com/my/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/ifrs-9.html