For the data presented in BE13.6, show the financial statement presentation of the non-trading securities and related accounts. Assume the non-trading securities are non-current.

Prepare investments section of statement of financial position.

BE13.6

Amazonas SA holds as a long-term investment non-trading share securities costing R$72,000.$\$72,000.$ At December 31, 2025, the fair value of the securities is R$66,000.$\$66,000.$ Prepare the adjusting entry to record the securities at fair value. This is the company’s first year of operations.

Indicate statement presentation using fair value.