单选题 Financial assets classified as held-to-maturity are most likely measured at:
A. amortized cost.
B. fair value.
C. the lower of cost or fair value.

【正确答案】 A

【答案解析】[解析] 投资证券的分类对于财务报表的影响如下：

	Trading	Available-for-sale	Held-to-Maturity
Balance sheet or carry- ing value	Fair market value	Fair market value with unrealized G/L in com- prehensive income	Amortized cost




Recognized as income	Dividends Interest Realized G/L Unrealized G/L	Dividends Interest Realized G/L	Interest Realized G/L

其中，G/L代表利得或损失。