Under IFRS No. 9, debt investments are classified as either "available for sale" or "fair value through profit and loss (FVTPL)."

Name: Under IFRS No. 9, debt investments are classified as either "available for sale" or "fair value through profit and loss (FVTPL)."
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Under IFRS 9, debt investments are classified as "amortized cost," "fair value through other comprehensive income (FVOCI)," or "fair value through profit or loss (FVTPL)," not "available for sale."