The company's financial assets held on December 31, 2018 are classified as follows: The company's financial assets are held to generate contractua...

The company's financial assets held on December 31, 2018 are classified as follows:

The company's financial assets are held to generate contractual cash flows from the principal and interest, less any reduction in recoverable value.
The company's financial assets are recognized on the date the transaction is negotiated and written off when the cash flows from the investment have matured or are received, provided that all risks and benefits of ownership have been transferred to it.
The company's financial assets are classified as follows: amortized cost and fair value through profit or loss.
The company's financial assets are complex and present significant risk of impact on their remeasurement, as well as significant risk of impairment or significant value reduction due to expectations of future losses.
a) I, II, and III are correct.
b) II and III are correct.
c) I, II, and IV are correct.
d) Only III is correct.