1 point 19. The following items are generally classified as plant assets, except: * Improvements to leased facilities Property held for future plant sites Property being used as a plant site O Breeding animals 1 point 20. Under PFRS9, investment in equity securities not held for trading are classified as: * OFVPL FVOCI Either FVPL or FVOCI, depending on the entity's business model FVOCI, if the entity opted to carry as FVOCI, otherwise, carried as FVPL