Amortised cost template

A free Excel template that measures one fixed-rate loan, bond or deposit – asset or liability – at amortised cost using the effective interest method in IFRS 9.

What it does

• Works out the initial carrying amount from the price or proceeds, transaction costs and fees.

• Solves the effective interest rate and builds a monthly amortised-cost schedule for up to 30 years, with bullet, equal-instalment, equal-principal or custom repayments.

• Gives a year-by-year roll-forward, with interest split by days at the year end, and the current/non-current split.

• Prepares the journals for the reporting year and the figures for the notes, including a maturity analysis of undiscounted cash flows.

• Optional modification tab: applies the 10% test for financial liabilities and calculates the modification or extinguishment gain or loss and the journal.

What you get

• One Excel workbook (.xlsx) with an Instructions tab, the blank template and a completed worked example for a fictitious company.

• Clearly marked input cells, protected formulas and built-in checks, with a status line on every tab.

• Works in Microsoft Excel 2010 or later (Windows or Mac). No macros.

Scope

Fixed-rate instruments only. Expected credit losses, floating rates, embedded derivatives, foreign currency and hedge accounting are outside its scope.

Designed for small and medium-sized businesses reporting under IFRS Accounting Standards. It is a working aid: it does not replace the Standards or professional judgement, and its scope and limitations are set out in the Instructions tab.