If the entity plans to sell its investment in debt securities that is held for trading and designated at fair value through profit or loss, its category should fall under

• Financial Asset @ Fair Value Through Profit or Loss

• Financial Asset @ Fair Value Through Other Comprehensive Income

• Financial Asset @ Amortized Cost

• Financial Asset @ Cost

It refers to income derived from investing in equity securities

• Interest

• Rentals

• Dividends

• Royalties

Are assets that is held by the entity for accretion of wealth, for capital appreciation or for other benefits

• Equity Securities

• Debt Securities

• Investments

• Capital Assets

Income derived from investing in debt securities

• Interests

• Rentals

• Dividends

• Royalties

If the entity does plan to sell its investment in debt securities that is held for collection of contractual cash flows and for sale of the financial asset, its category should fall under

• Financial Asset @ Fair Value Through Profit or Loss

• Financial Asset @ Fair Value Through Other Comprehensive Income

• Financial Asset @ Amortized Cost

• Financial Asset @ Cost

It refers to income derived from investing in long term assets; such as building and land

• Interests

• Rentals

• Dividends

• Royalties

It refers to any securities that represents a creditor relationship with an entity; one example is corporate bonds

• Equity Securities

• Debt Securities

• Investments

• Capital Asset

If the entity does plans to sell its investment in equity securities that is held for trading, its category should fall under

• Financial Asset @ Fair Value Through Profit or Loss

• Financial Asset @ Fair Value Through Other Comprehensive Income

• Financial Asset @ Amortized Cost

• Financial Asset held for sale

It is an instrument representing ownership of shares of stock of another entity

• Equity Securities

• Debt Securities

• Investments

• Capital Asset

If the entity does not plan to sell its investment in debt securities that is solely held for collection of contractual cash flows, its category should fall under

• Financial Asset @ Fair Value Through Profit or Loss

• Financial Asset @ Fair Value Through Other Comprehensive Income

• Financial Asset @ Amortized Cost

• Financial Asset @ Cost