Describe the appropriate accounting treatment, as required by CAS22 Financial instruments: recognition and measurement, for gains and losses on financial assets classified as ‘held for trading’.
选项：

A:These assets are held at cost and gains and losses will only be recognised on disposal of the assets;
B:These assets are held at amortised cost and the effective interest on the assets will be recognised in profit or loss over the term of the asset.;
C:These assets are restated to fair value and gains and losses are recognised in other comprehensive income.;
D:These assets are restated to fair value and gains and losses are recognised in profit or loss.