Mesquite,Inc.has held-to-maturity debt securities it purchased in 2014.At December 31,2015,the amortized cost basis of the securities is $220,000 and the fair value of the securities is $208,000.The present value of estimated future cash flows discounted at the original effective interest rate is $210,000.Mesquite,Inc.uses IFRS for its external reporting.What amount of loss,if any,will Mesquite,Inc.report related to these securities for 2015?

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Under IFRS, impairment of held-to-maturity debt securities is assessed based on the present value of estimated future cash flows discounted at the original effective interest rate. The amortized cost is $220,000, and the present value of future cash flows is $210,000, indicating an impairment of $10,000.