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1. Under IFRS No. 9, an investment can be accounted for at amortized cost if: a. The investor owns between 20% and 50% of outstanding
1. Under IFRS No. 9, an investment can be accounted for at amortized cost if:
a. The investor owns between 20% and 50% of outstanding shared
b. The debt consists of interest and principal, and the investor is holding the debt to collect those cash flows
c. The investor elects amortized cost.
d. The debt is not a technical default
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