Measurement – IFRS 9 Financial Instruments StartUp Ltd. acquires corporate bonds in the amount of five million Euro on the capital market and  intends to holds the financial instruments for five years until the liquidity is needed to invest in its  infrastructure. Assume the financial instruments bear the character of debt instruments categorized in a  • mixed business model • at fair value through other comprehensive income Please explain, how StartUp Ltd. needs to measure the financial instruments initially and in  subsequent periods

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Measurement – IFRS 9 Financial Instruments
StartUp Ltd. acquires corporate bonds in the amount of five million Euro on the capital market and 
intends to holds the financial instruments for five years until the liquidity is needed to invest in its 
infrastructure.
Assume the financial instruments bear the character of debt instruments categorized in a 
• mixed business model
• at fair value through other comprehensive income
Please explain, how StartUp Ltd. needs to measure the financial instruments initially and in 
subsequent periods

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