The following investments are provided to you: Asset 1: Debt investment measured at FVPL Asset 2: Debt investment measured at FVOCI Asset 3: Equity investment measured at FVPL Asset 4: Equity investment measured at FVOCI through irrevocable designation Asset 5: Debt investment measured at amortized cost Which of the following investments will be subject to impairment testing (loss allowance for expected credit losses)? * O Assets 1, 4, and 5 O Assets2 and 5 O All of the assets can be subject to impairment. Assets 2, 4, and 5

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