Investment Company Limited (ICL) is a private company owned by 10 doctors. The company's objective is to manage the doctors' investment portfolios. It actually began as an investment club 10 years ago. At that time, each doctor invested equal amounts of cash and the group met every other week to determine where the money should be invested. Eventually, they decided to incorporate the company and each doctor now owns one-tenth of the voting shares. The company employs two managers who look after the business full-time and make the investment decisions with input from the owners. Earnings per year after taxes now average $1.5 million. During the year, the following transactions took place: 1. Investment A Investment in $100,000, 5% per annum, 10-year bonds of Company A. The market rate is currently 8% per annum. The owners intend to hold this bond until maturity.

What is the consequences if the company practice under ASPE/IFRS?