Categorise each of the following common financial instruments as financial assets, financial liabilities or equity instruments - of the issuer or the holder, as specified.

Loans receivable (holder);

(b) Loans payable (issuer);

(c) Ordinary shares of the issuer;

(d) The holders investment in the ordinary shares in part

(c); Redeemable preference shares of the issuer, redeemable at any time at the option of the holder;

(e)The holders investment in the preference shares in part (e).