Kroshka Holdings Corporation has several investments in the debt and equity securities of other companies:

1.		10-year BCE bonds, purchased to earn interest.
2.		10-year GE bonds, intended to be sold if interest rates go down.
3.		One-year Government of Canada bonds, purchased to earn interest.
4.		180-day treasury bill, intended to be held to earn interest.
5.		Bank of Montreal preferred shares, purchased to sell in the near term at a profit.
6.		Loblaw common shares, purchased to sell in the near term at a profit.
7.		60% of the common shares of Pizzutto Holdings Corporation, a major competitor of Kroshka Holdings.
8.		22% of the common shares of Kesha Inc., one of Kroshka Holdings’ suppliers. Assume Kroshka exercises significant influence over Kesha.

(a)		Indicate whether each of the above investments is a non-strategic or strategic investment.
(b)		Indicate whether each of the above investments would be classified as a current asset or non-current asset in Kroshka Holdings’ balance sheet.
(c)		For each investment that you classified as non-strategic, indicate the amount the investment will be reported at in the balance sheet assuming that Kroshka is a public company.

				(a)		(b)		(c)
1.		10-year BCE bonds		select non-strategic or strategic StrategicNon-strategic		select current or non-current Non-currentCurrent		select an option Equity methodConsolidationAmortized costFair value
2.		10-year GE bonds		select non-strategic or strategic Non-strategicStrategic		select current or non-current CurrentNon-current		select an option Amortized costConsolidationEquity methodFair value
3.		One-year Government of Canada bonds		select non-strategic or strategic Non-strategicStrategic		select current or non-current CurrentNon-current		select an option ConsolidationEquity methodAmortized costFair value
4.		180-day treasury bill		select non-strategic or strategic Non-strategicStrategic		select current or non-current Non-currentCurrent		select an option Amortized costEquity methodFair valueConsolidation
5.		Bank of Montreal preferred shares		select non-strategic or strategic StrategicNon-strategic		select current or non-current CurrentNon-current		select an option Equity methodFair valueAmortized costConsolidation
6.		Loblaw common shares		select non-strategic or strategic StrategicNon-strategic		select current or non-current CurrentNon-current		select an option Amortized costConsolidationEquity methodFair value
7.		Pizzutto Holdings common shares		select non-strategic or strategic Non-strategicStrategic		select current or non-current Non-currentCurrent
8.		Kesha Inc., common shares - 22% interest		select non-strategic or strategic Non-strategicStrategic		select current or non-current CurrentNon-current