Consider the following investment categories:
A. AC investment
B. FVTPL investment
C. FVTOCI investment
D. Associate E. Subsidiary
F. Joint venture
G. Cost An investor company that is a public company has the following items:
a. SRY Ltd. preferred shares, paying a dividend of $ 1.25 per share. The shares are not intended to be sold in the near future but are publicly traded.
b. Investment of $ 10,000,000 in five- year Smith Corporation publicly traded bonds, 8% interest payable semi- annually. The securities will be held as part of a portfolio that is managed for principal and interest cash flows.
c. Investment in Ng common shares bought with idle cash in expectation that the price per share will rise in the short term. The investor wishes gains and losses to be excluded from earnings to reduce volatility.
d. Investment of $ 2,000,000 in Howard Corporation publicly traded bonds. The securities will be held until the investor needs short- term cash, or until interest rates swing and increase the price of the bonds, whichever comes first. The investor wishes gains and losses to be excluded from earnings because of volatility.
e. Shares in Farmo Company, a supplier. The shares owned amount to 40% of the shares outstanding and allow the investor two seats on the 11- member Board of Directors and the right to net assets. The other 60% of the shares are owned by the two brothers who started the company. All major decisions must be agreed to unanimously by the three major shareholders.
f. Investment in Goldkam Company, a customer in financial difficulty. The shares owned amount to 15% of the shares outstanding and allow the investor two seats on the 11- member Board of Directors. The other 85% of the shares are owned by the close- knit family that started the company. Because the investor is a customer, and has provided financing, there is evidence the investor has been influential in Board decisions.
g. Shares in Chen Company, a supplier. The shares owned amount to 60% of the shares outstanding and allow the investor six seats on the 11- member Board of Directors. The investor has never appointed any member of the Board because the investor is pleased with the way to company is now run and has been content to be a silent investor.
h. Shares in Kondor Ltd, a customer. The shares owned amount to 5% of the publicly traded shares outstanding. The company has no immediate intention of selling the shares but will do so if the price increases or if the investor needs money for other strategic purposes.
i. Shares in Lin Ltd, a customer. The shares owned amount to 8% of the shares outstanding. Lin is a private company and shares are rarely traded. The company has no immediate intention of selling the shares but will do so if the investment become liquid and the shares can be sold at a reasonable price.

Required: Classify the items above into one of the investment categories, as appropriate. State any assumptions made.