On 1 January 2015, Alma Bhd acquires 1,000,000 ordinary shares of Golden Heritage Bhd at the issue price of RM3.00 per share. Alma Bhd classifies the investment as at fair value through profit or loss. The terms of the issue include a call option that enables Golden Heritage Bhd to reacquire the ordinary shares from Alma Bhd at a price of RM5.00 should the market price of Golden Heritage Bhd's ordinary shares exceeds RM5.00. On 31 December 2015, Golden Heritage Bhd's ordinary shares close at RM5.70. Alma Bhd expects that Golden Heritage Bhd will exercise the call option in early 2016. Terangkan (i) sama ada 'embedded derivative' wujud dan (ii) kaedah perakaunan yang sesuai untuk kes di atas. Explain (0) whether an embedded derivative exists and (ii) the appropriate accounting treatment for the above case. Please discuss with references to IFRS 9 - Financial Instruments