For Financial Reporting Purposes, Financial Assets Can Be Put into One

For financial reporting purposes, financial assets can be put into one of seven categories: subsidiaries, joint ventures, associates, at fair value through profit or loss, at fair value through OCI, amortized cost, and joint operations. For each of the following items, identify the possible categories into which it can be placed. More than one category is possible for an item.
$\begin{array}{|l|l|} \hline & \text { Financial asset categories } \\\hline \text { An exporter enters into a currency swap (a derivative contract) to } & \\\text { fix the exchange rate on the US dollar denominated sale. } & \\\hline \text { Sweet things buys } \$ 180,000 \text { bonds that mature in five years. } & \\\hline \text { Fish Firm Company buys } 300 \text { common shares of a publicly } & \\\hline\text { traded company that has } 100 \text { million shares outstanding. } &\\\hline\end{array}$

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