Holdings of Government of Canada Securities Are Classified on a DTI's

Holdings of Government of Canada securities are classified on a DTI's balance sheet as

A) assets, because Government of Canada securities are default risk-free.
B) liabilities, because the DTI must pay cash in order to acquire the securities.
C) assets, because securities holdings represent a use of funds for investment.
D) liabilities, because the Government of Canada securities must be pledged as collateral against borrowing from the Bank of Canada.
E) assets, because the market for Canadian government securities is the most liquid in the world.