CERTYNEX IFRS ACADEMY

Halmont, a manufacturer, subscribes 2 million of debt securities of a listed company, maturing in 4 years, which it will hold until redemption (case data). How should the payment be classified?

Investing: acquisition of debt instruments of other entities.

Cash equivalent, the securities being listed and liquid.

Operating, like securities held for trading.

Financing, since it is a transaction involving debt securities.