The following terms were introduced in this chapter:

Strategic investments Non-strategic investments Investments at fair value through profit or loss (FVTPL) Investments at amortized cost (AC)

Match each term with the following definitions:

_________ Debt securities that are held to earn interest income _________ Investments purchased to influence or control another company _________ Debt or equity investments that require holding gains or losses to be included in the determination of the companys profit or loss. _________ Investments purchased mainly to generate investment income