Equity investments that are acquired for trading purposes shall be classified:

a.based on irrevocable choice at the date of initial recognition either at fair value through profit or loss or fair value through other comprehensive income.

b.as at fair value through other comprehensive income

c.as at fair value through profit or loss

d.based on irrevocable choice at the reporting date during period of acquisition as either at fair value through profit or loss or fair value through other comprehensive income.