Identify which of the four categories specified in IAS 39 each of the following items belongs to

Question:

Identify which of the four categories specified in IAS 39 each of the following items belongs to in the books of company H, the holder. Also identify how each item will be measured.
(a) Forward exchange contract
(b) 5-year government bond paying interest of 5%
(c) Trade Trade Mandatory converting notes paying interest of 6% (the notes must convert to a variable number of ordinary shares at the expiration of their term)
(f) Investment in a of listed shares held for capital growth
(g) Investment in a of listed shares held for short-term gains
(h) As in part (e), except that in the previous year company H sold the majority of its held-to-maturity investments to company Z.
(i) Borrowings of $1 million, carrying a variable interest rate
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