Small Ltd acquired a portfolio of corporate bonds on 1 July 2019. The bonds will generate contractual cash flows that are solely principal and interest. Small Ltd intends to collect contractual cash flows and also sell the bonds within the next few years. The face value of these bonds: Coupon paid in arrears annually at the rate of: The bonds will mature in (years): The effective interest rate of the bonds: On 30 June 2020, the fair value of the corporate bonds was $8,000,000 $8,000,000 7% 10 9% Which of the following is/are true on 30 June 2020 (rounded to the nearest thousand dollars)? Select one or more: a. A gain needs to be recognised in other comprehensive income for $628,000 b. The fair value of the bonds based on amortised cost at 9% initial rate was $7,041,000 c. A gain needs to be recognised in other comprehensive income for $959,000 d. A loss needs to be recognised in profit and loss for $1,027,000 e. A gain needs to be recognised in profit and loss for $959,000 f. The bonds are classified as fair value to OCI g. The effective interest rate becomes 7%, same as the coupon rate Oh. A gain needs to be recognised in profit and loss for $628,000