19. Debt investments that are accounted for and reported at amortized cost, are a. debt investments which are managed and evaluated based on a documented risk-management strategy. b. trading debt investments.

c. held-for-collection debt investments. d. All of these answer choices are correct.

20. Which of the following disclosures of pension plan information would not normally be required? a. The major components of pension expense b. The amount of past service cost changed or credited in previous years. c. The funded status of the plan and the amounts recognized in the financial statements d. The rates used in measuring the benefit amounts

21. Differences between pensions and postretirement benefits include all of the following except a. Postretirement healthcare benefits are generally uncapped while pensions are generally well-defined. b. Postretirement healthcare benefits are generally paid as needed and used, whereas pension benefits are generally paid monthly. c. Postretirement healthcare benefits are generally paid only to the retiree while, pensions are generally paid to the retiree, the spouse, and other dependents. d. Postretirement healthcare benefits are generally not funded while pensions are generally funded.