Explanation:

COST OF INVESTMENT:

• Broker, duties, and fees – The cost of investments include charges related to acquisition of brokerage, duties, and fees
• Non-cash consideration – In case investments are acquired, or partly acquired, by.      

1. issuing shares      
2. issuing other securities      
3. any other asset,

• Interest, dividend or other receivables –  Dividends, interest and other receivables that are in connection with the investments are usually considered as income, is the ROI (return on the investment).
• Right Shares – In case right shares offered are subsequently subscribed for, cost of such right shares is then added to carrying the amount of original holding.