How should the financial instruments of Business Co. be accounted for in the statement of financial position of Business Co. at 31 December 2020? 1) In March 2018, Business Co. purchased 5 million 3 listed bond and classified it as an investment financial instrument within held to collect and sell business model. The current market value of bonds is 8.65 million, while they were bought for 14.3 million. 2) On 1 January 2019, Business Co. purchased a zero-coupon three year bond for 1.5 million and classified it as an investment financial instrument within "held to collect business model. Effective interest rate of this bond is 8%. SPPI test is passed. Current market rates for such bonds are 10%. At 31 December 2020, Business Co. is not expecting the last year's interest and expects only half of the amortised cost