Hi Bo, We have just purchased a new investment to make better use of some of our surplus cash. We opted for a 6% corporate bond as we thought this was a reasonable return considering the present economy. However, we also think that should a better return be available, we should sell the bond and reinvest the funds. Could you monitor the markets and advise us if this is required? Details of the purchase are below: Acquired 01 January 20X8. 5,000 B$100 6% corporate bonds. Discount of 10% received on the purchase. Interest received annually in arrears. Broker's fee of B$5,000. Maturity date 31 December 20Y2 redeemed at par. The fair value of the bonds at 31 December 20X8 is quoted at B$498,000. We would rather not make any elections allowable by IFRS9: Financial instruments, as we do not feel that they would be necessary