Which one is NOT TRUE in respect of financial instruments?

A- Issue costs of a financial liability measured at amortised cost increase the effective interest rate.

B- Transaction costs relating to a financial asset at measured amortised cost are deducted from the carrying amount of the financial asset on initial recognition.

C- The classification of redeemable preference shares as a financial liability rather than equity increases a company reported gearing.

D- An entity can elect to hold some investments in equity instruments at fair value through profit or loss and others at fair value through other comprehensive income.