Categorise each of the following common financial instruments in one of the four categories specified in IAS 39. Assume that the entity does not elect the 'at fair value through profit or loss category'.
(a) Loans receivable (holder)
(b) Loans payable (issuer)
(c) Ordinary shares of the issuer
(d) The holder's investment in the ordinary shares in part (c)
(e) Redeemable preference shares of the issuer, redeemable at any time at the option of the holder
(f) The holder's investment in the preference shares in part (e)