Disclosure of investments in securities held to maturity by; a) Historical cost b) fair value c) not any of the above

C. Not any of the above . They are disclosed at amortized cost

B) Fair Value

Because this item represents the aggregate fair value of investments in debt securities as of the balance sheet date and which are categorized as held-to-maturity.

OPtion C is Correct

Option C. None of the above.  Non derivative assets or investment that have positive intend and ability to hold to maturity is measured by amortization csot using effective interst method less impairment losses.

But fair value measurement is no longer reliably measureable that if a financial instrument currently carried at fair value, subsequently carried at cost or amortized cost because fair value carrying amount at that date becomes the new cost or deemed cost.

It was initially measured at the fair value plus directly attributatble transaction cost. Subsequently measured at the higher value of the amount initially recognized less cumulative amortization recognized, when appropriate, as per the IAS18 &37

Also its prohibited from classifying any instrument held to maturity in the current and following two financial years.