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+ A VW R B-09.02 Classification of investments Type Basic Accounting Debt Investments: Investment in debt with a plan to hold until a particular future

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+ A VW R B-09.02 Classification of investments Type Basic Accounting Debt Investments: Investment in debt with a plan to hold until a particular future event of payoft Investment in debt with the goal of a near-term profit Investments in debt other than one of the above two types Equity Investments: Investment in eq- uity generally over 20% but not giving control Investment in equity usually over 50% Relatively permanent investments in equity other than one of the above two types 18 Type here to stand O @ 2

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