Financial Instument held at amortised cost

Hey Chris,

Really hope you get around to clear up these last minute questions

I was wondering, tests to hold a financial asset at amortised cost is the business model test and cashflow test

For the business model test, I know that it would not be contradicted if the entity sold its fin. assets when its cashflows got bad

My question is, in what other circumstance would the business model test not be contradicted?

I have a question which mentions that the business may sell its fin.assets if other investments with higher returns become available.
In my opinion, this would invalidate the business model test and hence the asset has to be held at FV through P&L right?