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      Question

      Which of the following financial assets is measured at

      amortised cost?
      A Equity Shares Correct Answer Incorrect Answer
      B Debt instruments held for trading Correct Answer Incorrect Answer
      C Trade Receivables Correct Answer Incorrect Answer
      D Derivatives Correct Answer Incorrect Answer
      E Preference shares classified as FVTPL Correct Answer Incorrect Answer

      Solution

      Trade receivables are generally measured at amortised cost if the objective is to collect contractual cash flows only.

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