The following terms were introduced in this chapter: 

1. Strategic investments 

2. Non-strategic investments 

3. Investments at fair value through profit or loss (FVTPL) 

4. Investments at amortized cost (AC) 

Match each term with the following definitions: 

a. _________ Debt securities that are held to earn interest income 

b. _________ Investments purchased to influence or control another company 

c. _________ Debt or equity investments that require holding gains or losses to be included in the determination of the company’s profit or loss. 

d. _________ Investments purchased mainly to generate investment income