The Amortised Cost of a Financial Asset or Financial Liability

The amortised cost of a financial asset or financial liability is the amount at which the asset or liability is measured at initial recognition:
A. minus principal repayments.
B. plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount
C. minus any reduction for impairment.
D. All of the given answers.
E. minus principal repayments and plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount.