I have answered the first part of this question and I need the answer to $2$nd part of the question. Here is the question: Find one Canadian based company listed on the Toronto Stock Exchange with financial instruments reported on the financial statements. Post a short summary including the following: $(1)$ Name of the company you reviewed, Nature of the business, Period reviewed $($can be annual or quarterly$),$ and Gross Sales$/$Revenue reported for that period. $(2)$ Using the concepts covered in the Chapter$-11$ of intermediate accounting II$,$ comment on the types of financial instruments identified in the financial statements and how they are presented, measured, etc. My answer to the first part is: BCE INC. BCE Inc., a telecommunications and mediacompany, provides wireless, wireline, Internet, and television $($TV$)$ services to residential, business, and wholesale customers in Canada. It operates through three segments: Bell Wireless, Bell Wireline, and Bell Media.

BCE FinanicalsItem Item$20162019$Sales$/$RevenueSales$/$Revenue$21\mathrm{.}72$B$23\mathrm{.}79$BSalesGrowthSalesGrowth$-1\mathrm{.}38\%$Cost of Goods Sold $($COGS$)$ incl. D&A Cost of Goods Sold $($COGS$)$ incl. D&A$14\mathrm{.}52$B$16\mathrm{.}2$BCOGS Growth COGS Growth$-2\mathrm{.}14\%$

Please answer part $2$