Is a financial instrument a floating rate financial instrument (i.e. is it in scope of paragraph B5.4.5 or paragraph B5.4.6 of IFRS 9)?

Background information

Paragraph B5.4.5 of IFRS 9 effectively states that amortized cost of a floating rate financial instrument, issued or purchased at par, equals to the principal amount of that financial instrument adjusted for accrued but unpaid interest. So, the calculation of the amortized cost for such an instrument becomes very simple since a cha…