The trainee accountant at Halloween Ltd is unsure how to measure a number of items induded in ts financial records and has asked for your advice. Identify whether each of the following is a firandet asset or Finandal and on what KEY: FVTPL - Fair value through profit or loss FVOCI - Fair value through other comprehensive Income Item Classification Subsequent measurement Financial FVTPL OF FOCI PVTPL Amortised cost + (a) Trade receivables (b) Primary borrowings of $1 million carrying a variable interest rate (c) 5-year government bonds held paying interest of 5% pa (d) Investment in a long-term portfolio of shares Tisted on the ASX (e) Investment in a trading portfolio of shares listed on the ASX Purchased loans held for short periods before being on-sold (o) Mandatorily converting notes held paying coupon Interest of 6% p.a. - the notes must convert to a variabile number of ordinary shares at the expiration of their term ON) Mandatorily redeemable preference shares held ta curative dividend rate of 6% pa. - the preference shares must be redeemed for cash at the expiration five years 00 Call or put options held on shares in Telstra Corporationid Call of Dutions written on shares in Telstra Corporation und ASX 5P 200 Futures contract with a negative fair value ASX SPL 200 Futures contract with a positive fair BB