CERTYNEX IFRS ACADEMY

Sortara, an industrial group, holds two bond portfolios: the first is actively managed to make short-term trading gains, the second is held to maturity to invest lasting surpluses (case data). How should purchases in each portfolio be classified?

Both portfolios as investing, being bonds of other entities.

Both portfolios as operating, every investment serving operations.

First portfolio as operating, second as investing.

First portfolio as financing, second as investing.