Effective interest rate and amortised cost

For a loan or bond with upfront fees, works out the effective interest rate and the amortised cost schedule used under Ind AS 109.

Assumes interest is paid periodically at the contract rate and the full principal is repaid at the end. The effective rate equates the net proceeds with the present value of the contractual cash flows. Instruments with embedded features, prepayment options or floating rates need separate analysis.