Kroshka Holdings Corporation has several investments in the debt and equity securities of other companies:

1. 10-year BCE bonds, purchased to earn interest.

2. 10-year GE bonds, intended to be sold if interest rates go down.

3. One-year Government of Canada bonds, purchased to earn interest.

4. 180-day treasury bill, intended to be held to earn interest.

5. Bank of Montreal preferred shares, purchased to sell in the near term at a profi t.

6. Loblaw common shares, purchased to sell in the near term at a profi t.

7. 60% of the common shares of Pizzutto Holdings Corporation, a major competitor of Kroshka Holdings.

8. 22% of the common shares of Kesha Inc., one of Kroshka Holdings’ suppliers.

Instructions

a. Indicate whether each of the above investments is a non-strategic or strategic investment.

b. Indicate whether each of the above investments would be classified as a current asset or non-current asset in Kroshka Holdings’ balance sheet.

c. For each investment that you classified as non-strategic, indicate the amount the investment will be reported at in the balance sheet assuming that Kroshka is a public company.