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US Commercial Paper Buy Back

When we buy back US Commercial Paper from investor, using fair value through P&L what will be journal entries for below.

- how to account for break fee get charged for the swap (cross currency swap)
- How is the interest calculate on the swap at contract break
- Is there a one off gain or loss on breaking the swap and journals there off
- what does IFRS 9 says about accounting for break cost for instrument held at break cost.

Please help with an example.


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