Under what circumstances under IFRS $9$ would a financial instrument be recorded at

amortized cost?

When it is a debt instrument with contractual cash flows that are solely principal

interest that will be held to maturity.

When it is a debt instrument with contractual cash flows that are solely principal

and interest

When it is a debt instrument that will be sold for quick profit, normally within a

year

When it is an equity instrument that will be held to maturity