E $18-25$ IFRS; equity terminology

Indicate by letter whether each of the terms or phrases listed below is more associated with financial statements prepared in accordance with U$.$S$.$ GAAP $($U$)$ or International Financial Reporting Standards $($I$).$

Terms and phrases

Common stock

Preference shares

Liabilities often listed before equity in the balance sheet

$($statement of financial position$)$

Asset revaluation reserve

Accumulated other comprehensive income

Share premium

Equity often listed before liabilities in the balance sheet

$($statement of financial position$)$

Translation reserve

Ordinary shares

Paid$-$in capital$-$excess of par

Net gains $($losses$)$ on investments$-$AOCI

Investment revaluation reserve

Preferred stock