Entity A has the following debt investment classified as a Financial Assets measured at Amortised Cost:

Amortised Cost at 31 Dec 2017 = $10,000

Fair Value at 1 Jan 2018 = $11,500

On 31 Dec 2015, Entity A's business model changes and the instrument is reclassified at Fair Value through P/L.

What is the amount of Financial Assets after reclassification on reclassification date?

Entity A has the following debt investment classified as Fair Value through P/L:

Fair Value at 31 Dec 2016 = $20,000

Fair Value at 31 Dec 2017 = $21,000

Fair Value at 1 Jan 2018 = $21,500

On 31 Dec 2017, Entity A's business model changes and the instrument is reclassified at Amortised Cost.

What is the carrying amount of Financial Assets after reclassification on reclassification date?