Concept:Investments held by a company are assets and are reported on the statement of financial position.
Explanation:Investment at cost represents the amount the company paid to acquire the investment.
This value is recorded as a non-current or current asset, depending on the purpose and holding period.
Assets, liabilities, and equity are summarised in the balance sheet.
The trading account shows gross profit, while the profit and loss account shows net profit.
Source and application of fund statements explain changes in working capital and financing activities.
Therefore, investment at cost must be disclosed under the balance sheet.
Answer:C. balance sheet.