Categorise each of the following common financial instruments as financial assets, financial liabilities or equity instruments of the issuer or the holder, as specified. a. Loans receivable (holder) b. Loans payable (issuer) c. Ordinary shares of the issuer d. The holder's investment in the ordinary shares in part (c) e. Redeemable preference shares of the issuer, redeemable at any time at the option of the holder f. The holder's investment in the preference shares in part (e)