Ann: Process Update and Request for Suspension Extension, page-83

The amortised cost effective interest rate is purely a function of purchase price and ESTIMATED liquidation profile at purchase date. The estimations understandably would use similar past purchases and cash flow profiles using actuarial techniques. The earlier the expected cash flows and the higher they are, the larger the EIR. Any subsequent reestimation of cashflows and timing get discounted at the EIR. Consequently the EIR should bear resemblance to the company's expected cash flow profile, not accepted industry rates imo.

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