Match the correct classification to each description described below.

Choices:

1. Equity investments at fair value through profit or loss
2. Equity investments at fair value through other comprehensive income
3. Both equity investments at FVPL and FVOCI
4. Investment in subsidiaries
5. Invesment in associate or joint venture

a. Investor participates in policy-making processes, including decisions about dividends or other distributions

b. Investor has control over the investee company.

c. Investment in equity securities for trading purposes.

d. Cash dividends are recognized as income when received or receivable.

e. Investor has influence over the investee company.

f. Initially recognized at purchase price, which is the fair value at purchase date.

g. At the date of sale, the cumulative balance of unrealized gain or loss in equity shall remain in equity and is not subsequently reversed in profit or loss, or may transfer it within equity.

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

i. Investor has no significant influence over the investee company.

j. The gain or loss on disposal of these securities are not recognized in the profit or loss.

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

l. The change in fair value is taken to profit or loss.

m. The receipt of share dividends different from the class of securities held is account for similar to property dividends.

n. At the date of sale, the investment account is adjusted to fair value, presumably the selling price

o. The gain or loss on disposal of these securities are recognized in the profit or loss.

q. An investor receives share rights without any cost.

r. Are recorded upon acquisition at purchase price (fair value plus directly attributable transaction costs).

s. Investor has representation on the board of directors of the investee.

t. Parent-subsidiary relationship exists.Consolidate financial statements, unless falling under exemption in PAS 27.

u. The change in fair value is taken to other comprehensive income.