Indicate to which classification each numbered description below applies. A Equity investments at Fair Value through Profit or Loss. B. Equity investments at Fair Value through Other Comprehensive Income. C. Investment in Associate.

1. On reporting date, they are measured at market value. 2. Initially recognized at purchase price, which is the fair value at purchase date.

3. Initially recognized at purchase price plus transaction costs.

4. Generally, dividends received or receivable are recorded as dividend revenue.

5. Change in fair value is not recognized, unless there is permanent impairment in value.

6. Dividends received are reported as a decrease in the carrying amount of the investment.

7. Impairment loss and reversal of impairment are not separately accounted for.

8. Bonus issue is not separately recognized in a formal accounting entity.

9. Any difference between the cost of investment and the share in the fair value of the net identifiable assets is amortized and is considered as an adjustment to the recognized income from this investment.

10. At the date of the disposal of the securities, the equity account accumulated in other comprehensive income may be transferred to another equity account.

11. The income recognized in profit or loss includes change in fair value, cash and property dividends received and realized gains and losses on disposal.