Please identify and provide reasons for the proper classification (Based on IFRS) of Company B financial instruments below: Buy investments in convertible bonds maturing for 4 years issued by Company X. The face value of the convertible bond is US$. 100,000 (US$10,000 each can be converted into 1,000 common shares of Company X) with a coupon interest rate of 8%. Similar debt instruments (non-convertible) provide a coupon rate of 9%.