378. Special computational provisions: other matters.

Where an amortised cost basis of accounting1 applies for any accounting period and the answer to any question:

  1.  

    (1)     whether any amount will become due under a loan relationship2 after the end of an accounting period3;

  2.  

    (2)     how much will become due under it after the period ends; and

  3.  

    (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