The amount paid plus or minus any premium or discount payment to date to adjust the value to par or face amount by maturity date is known as:

Amortized cost is an accounting method used to measure a financial asset or liability. It begins with the initial recognition amount (the amount paid) and is subsequently adjusted. The adjustment involves adding or subtracting the cumulative amortization of any difference between the initial amount and the maturity amount (par/face value). This process, typically using the effective interest method, ensures the carrying value of the instrument converges to its face value by the maturity date.

B. reimbursement cost: This refers to the cost of replacing an asset or compensating for a loss, which is unrelated to the periodic valuation adjustment of a financial instrument.

C. neutral cost: This is not a standard or recognized term in financial accounting or investment valuation for describing the adjustment of a security's value over time.

D. face value: This is the nominal or par value of the security, which is the amount paid to the holder at maturity. It is the endpoint of the amortization process, not the adjusted value itself.

1. International Financial Reporting Standards (IFRS) Foundation. (2014). IFRS 9 Financial Instruments. Appendix A: Defined terms. The standard defines amortized cost of a financial asset or liability as: "The amount at which the financial asset or financial liability is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount..."

2. Financial Accounting Standards Board (FASB). FASB Accounting Standards Codification®, ASC 320-10-35-1. This section details the subsequent measurement of debt securities, explaining that those classified as held-to-maturity are measured at amortized cost. The glossary defines amortized cost basis in a consistent manner.

3. Carmona, A. F., & Trombetta, M. (2008). On the global acceptance of IAS/IFRS accounting standards: The case of private firms. The International Journal of Accounting, 43(3), 222-245. This paper discusses the application of IFRS standards, including the amortized cost measurement basis for financial instruments as a core concept for reflecting economic reality over time. (See Section 3.2 on Measurement). DOI: https://doi.org/10.1016/j.intacc.2008.06.002