Where an amortised cost basis of accounting1 applies for any accounting period and the answer to any question:
(1) whether any amount will become due under a loan relationship2 after the end of an accounting period3;
(2) how much will become due under it after the period ends; and
(3) when after the end of the period the amount will become due:
(a) depends on the exercise of an option by a party to the relationship ('A') or A's associate; or (b) is otherwise under the control of A or A's associate of his, it is to be assumed that
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