Case 2 Financial instruments (3 Points) The company X acquired 10 000 shares of Siemens AG (ISIN: DE0007236101) at 30.06.2020. Nominal amount: 10 000 , nominal amount per share is 1, stock market price: 104.76 (30/06/2020). Assume that the shares do not meet the definition for held-for-trading. As a listed company, company X reports quarterly. Required: What classification according to IFRS 9 is appropriate? What's share price at 30/09/2020 (use finance.yahoo or other website)? Please quote the website used. Prepare any necessary entries in the stated financial years at 30/09/2020. Do not take deferred taxes into account