Sabre Corporation, which reports under IFRS, has the following investments at December 31, 2012:
1. Trading investments: common shares of National Bank, cost $25,000, fair value $29,000
2. Investment in an associate (40% ownership): common shares of Sword Corp., cost $110,000, fair value cannot be determined as the shares do not trade publicly. Investment was purchased on January 1, 2012. For the year ended December 31, 2012, Sword Corp. reported profit of $25,000 and paid out dividends of $8,000.
3. Equity investment: common shares of Epee Inc. (18% ownership) purchased on July 1, 2012, cost $210,000, fair value at December 31, 2012, $275,000. Management intends to purchase more shares of Epee in two years. Epee earned $21,000 for the year ended December 31, 2012, and paid out dividends of $1,000 which were received at the end of each quarter in 2012.
4. Bond investment that is to be held to maturity: bonds of Ghoti Ltd., amortized cost $160,000, fair value $172,000
Prepare a partial statement of financial position for Sabre Corporation at December 31, 2012.