może tak?
Własne doświadczenie

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Note added at 1 hr (2020-04-04 09:09:22 GMT)
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The liability is recorded at fair value and is adjusted to its present value in subsequent periods and the amount of the accretion is .... charged to profit or loss in the period

http://www.annualreports.com/HostedData/AnnualReportArchive/...


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Note added at 1 hr (2020-04-04 09:11:08 GMT)
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Impairment of Financial Assets
If it is probable that the holder of a financial asset that is carried at amortised cost (loans, receivables and held-tomaturity investments) will not be able to collect all of the principal and interest amounts due according to the
original contractual terms, IAS 39 (r2000) requires that an impairment or bad debt loss be recognised. The
impairment calculation compares the carrying amount of the financial asset with the discounted present value of
the currently estimated amounts and timings of payments. Thus, impairment is recognised if any interest or principal payments are reduced, forgiven or delayed. The financial instrument’s original effective interest rate is
the rate to be used for discounting. Any impairment loss is ..... charged to net profit or loss for the period

https://www.iasplus.com/en/binary/dttpubs/ifrsguide2002full....