Illustration 19: Hold-to-collect or hold-to-collect & sell business model test Entity A has surplus funds 50 million A has not yet found suitable investment opportunity so it buys medium dated (5-year maturity) high quality government bonds in order to generate interest income. If a suitable investment opportunity arises before the maturity date, the entity will sell the bonds and use the proceeds for the acquisition of a business operation. It is likely that a suitable business opportunity will be found before maturity date. Whether the investment opportunity will meet the hold-to-collect or hold-to-collect & sell business model test?