sir when we are issuing a financial liability any fall in the market value of equity is met by a credit in SPL, when using FVPL method for debt valuation. now my doubt is why are crediting it to SPL?
for 2 reasons am against it: -its unrealised -What have to do with the MV of our debt? Coupons will still be payable the final redemption value is still the same. We have absolute nothing to do with the bonds FV unless they are callable bonds.