Which of the following statements describes the derecognition of investments measured at amortized cost under IFRS?

Question $8$ options:

a$)$

A gain or loss on derecognition is calculated as the difference between the carrying amount of the asset and the consideration received.

b$)$

A gain or loss will never arise on derecognition since the intent is to hold to maturity.

c$)$

A gain or loss on derecognition is recorded as part of OCI.

d$)$

Bonds that mature generally result in a gain on derecognition.