According to ASSB 9, a financial asset shall be subsequently measured at___________________ if both of the following conditions or tests are met: The asset is held within a business model whose objective is to hold asset in order to collect contractual cash flows (referred to as business model test); and The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the amount outstanding (the cash flow characteristics test) a. Fair value through other comprehensive income b. Replacement cost c.Fair value through profit or loss d. Amortised Cost