17 5. How should a company account for an available-for-sale debt security? 18 19 20 6. How should a company account for a trading debt security? 21 22 23 7. 24 25 How is an equity investment classified? 26 8. What valuation basis is used for i) equity holding less than 20%, ii) between 20%-50%, iii) above 50% ? 27 28 29 9. Explain the equity method. 30 31 32 33