问题
单项选择题
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.
答案
参考答案：A
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。