1. What is the main difference between non-strategic and strategic investments? 2. How are debt investments different from equity investments? 3. Explain why the 20% to 50% rule to determine significant influence does not always hold true.

4. Explain how transaction costs such as brokerage fees and commissions are accounted for regarding non-strategic equity investments. 5. How are investment income and losses upon fair value testing of actively traded investments at year-end accounted for?

6. How is the recording of debt investments using the amortized cost method different from the FVTPL method?