Which Following Is Not a New Requirement of IFRS 9

Which following is not a new requirement of IFRS 9?

A) Equity investments are measured at fair value and changes in fair value appear in other comprehensive income and are recycled to profit and loss
B) Amortized cost may be used only if the asset gives rise on specified date to cash flows that are solely payments of principal and interest on the outstanding principal and the entity's business model calls for holding the asset to collect the cash flows.
C) All other financial assets must be accounted for at fair value.
D) Most financial liabilities are measured at fair value.