BE$16\mathrm{.}1(\{$:$L{O}_1)K$ The following terms were introduced in this chapter:

Strategic investments

Non$-$strategic investments

Investments at fair value through profit or loss $($FVTPL$)$

Investments at amortized cost $($AC$)$

Match each term with the following definitions:

a$.$

Debt securities that are held to earn interest income

b$.$ Investments purchased to influence or control another company

c$.$ Debt or equity investments that require holding gains or losses to be included in the determination of the company's profit or loss.

d$.$ Investments purchased mainly to generate investment income