Consider the following financial instruments and then determine whether financial assets, financial liabilities or equity instruments are in existence: (a) Company A loans Company B $400000 repayable in two years. (b) Company C acquires 10000 shares in Company D at a price of $5.00 per share. (c) Company E acquires 100000 call options in Company F, which provides Company E with the right to acquire shares in Company F for $10.50 per share in three years time. The