[herish]

I have doubt in financial asset of debt instrument through OCI. Suppose at the initial period the FV of Debt instrument $5m and at the year ended the fair value is $5.5m. There is $0.5m should be booked in OCI and next year there is impairment loss $0.4m. So how impairment should be treat and the value of debt instrument is affected or not.

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