Hello - was hoping to get some help/some ideas from you all. I was tasked with calculating the NAV and P&L differences on loan payables between IFRS and GAAP. How can I calculate the fair value of the loan? Or is this something the client would provide me. I was given an interest payment schedule and that’s about it. There are some financing fees associated with the loan, but my understanding is that these will be netted against the loan payable balance and then amortized using the effective interest method. I have no clue what my difference would be as I believe this is a HTM loan and I thought under GAAP this would be treated at amortized cost. Appreciate any help and insight!