FINANCIAL INSTRUMENTS

Financial Asset (Debt) This, I understand, could be measured at (i)Amortised Cost (ii) FVTPL or (iii) FVTOCI. To be measured at either (i) or (iii) two tests need to be passed. One of the tests (cash flow characteristic test) is common to the two while the other (business model test) is also common but with a slight variation. Concerning amortised cost the business model test says that the instrument must be held to maturity but for FVTOCI, in addition for being held to maturity, the entity could as well sell. I came across a scenerio when an entity's business model was to hold the investment to maturity but along the line, for a need of fund, part of the investment was sold. In my own opinion, there's a change in the business model & consequently felt that the instrument should be measured at FVTOCI. But that seems not to be the case; the instrument was measured at amortised cost and the argument for this was that 'making some sales when cash flow deteriorates does not contradict the business model without sale'. My question is that at what point (or what situation may warrant) will the 'business model test without sale objective' be contradicted?.