Which of the following are accounted for at amortized cost?

A) Held-for-collection investments
B) Held-to-maturity investments
C) Non-trading equity investments
D) Both Held-for-collection and Held-to-maturity investments

Amortized Cost

The initial investment cost adjusted for amortization or depreciation, representing the current book value of a financial asset or liability.

Held-to-Maturity Investments

Debt securities that a company intends and is able to hold until maturity, recorded on the balance sheet at acquisition cost adjusted for amortization.

Held-for-Collection Investments

Investments acquired with the intention of holding them to collect their contractual cash flows, rather than for selling in the near term.