Part I In column 2 indicate the reporting value; the value at which an item is shown in the B/Sin column 3 indicate the related unrealized gain or loss, if any, is reported. Type of investment Trading security (Debt & Equity Securities) Non-trading Security Held to Collection Debt Securities Short term investment for which no active market Equity Investment (accounted for under the Equity Method) Part II The reporting value (e.g. The place for reporting HC, fair value, Present unrealized gain value... or loss(Income Statement or OCI in the B/S or not applicable). Q1 Which type of investment are valued at amortized cost? and explain the justification for this accounting. Q2 identify the different types of classification for equity investment Q3 indicate conditions to classify as Held for collection. Part III: Indicate whether the following statements True or False and correct the false statement: 1- Income earned on equity investment accounted for under the equity method is reported in the income statement. 2- All actively traded equity investment reported at fair value. 3- Under IFRS company can choose to report at fair value held to collection investment 4 Premium and discount related to Debt investment /trading portfolio are not subject to amortization security 5. Unrealized gain or loss related to equity investment /Equity method is reported among OCI in the V/S