11. Which of the following is considered a bearer plant to accounted for under PAS 16? a. Palm oil c. Vegetable oil b. Corn oil d. Oil palm 2. Which of the following is considered an agricultural activity under PAS 41? a. fishing in the open seas c. floriculture b. illegal logging d. farming in the cellphone . PAS 41 is applicable to which of the following? a. expensive plants used for beautification b. living animal used as transportation vehicle by a company executive c. fishes in the fishpond being grown to be sold to consumers d. all of these