Peach Inc. bought $5,000$ shares in Pear Inc., a publicly listed company, for $$2$ per share. The shares in Pear Inc. are held to sell

in the near term or to generate profits from short$-$term fluctuations in price.

Grapes Inc. purchased $1,000$ shares in Cherry Inc for $$2,500,$ as a long$-$term passive investment. Grapes Inc. management has

indicated that they would like for any gains and losses related to these shares to bypass earnings.

Mango Inc. purchased $$2$ million in $2\%$ bonds of Pineapple Inc. due in $10$ years. Interest is payable annually. Mango Inc.$\text{'}$s

business model is to hold the bond to maturity to collect contractual cash flows.

Banana Inc. purchased $22\%$ of the shares of Plum Inc. for $$50,000,$ and has demonstrated significant influence over Plum

since the purchase.

Identify the best accounting model classification$($s$)$ for each of the investments described under IFRS.