Which of the following is NOT classified as a financial instrument under IAS 32 Financial Instruments: Presentation?

On 1 January 20X8 Zeeper Ltd purchased 40,000 $1 listed equity shares at a price of $3 per share. An irrevocable election was made to recognise the shares at fair value through other comprehensive income.
Transaction costs were $3,000. At the year end of 31 December 20X8 the shares were trading at $6 per share.

What amount in respect of these shares will be shown under 'investments in equity instruments' in the statement of financial position of Zeeper Ltd as at 31 December 20X8? $______

Note. You are not required to put $ sign nor any coma. (e.g. 1000)

An 8% $30 million convertible loan note was issued on 1 April 20X5 at Interest is payable in arrears on 31 March each year. The loan note is redeemable at par on 31 March 20X8 or convertible into equity shares at the option of the loan note holders on the basis of 30 shares for each $100 of loan. A similar instrument without the conversion option would have an interest rate of 10% per annum.

The present values of $1 receivable at the end of each year based on discount rates of 8% and 10% are:

What amount will be credited to equity on 1 April 20X5 in respect of this financial instrument?

Dexon Co's draft statement of financial position as at 31 March 20X8 shows financial assets at fair value through profit or loss with a carrying amount of $12.5 million as at 1 April 20X7.

These financial assets are held in a fund whose value changes directly in proportion to a specified market index. At 1 April 20X7 the relevant index was 1,200 and at 31 March 20X8 it was 1,296.

What amount of gain or loss should be recognised at 31 March 20X8 in respect of these assets?

A 5% loan note was issued on 1 April 20X0 at its face value of $20 million. Direct costs of the issue were $500,000. The loan note will be redeemed on 31 March 20X3 at a substantial premium. The effective interest rate applicable is 10% per annum.

At what amount will the loan note appear in the statement of financial position as at 31 March 20X2?

On 1 January 20X1 Penfold Co purchased a debt instrument at its fair value of $500,000. It had a principal amount of $550,000 and was due to mature in five years. The debt instrument carries fixed interest of 6% paid annually in arrears and has an effective interest rate of 8%. It is held at amortised cost.

At what amount will the debt instrument be shown in the statement of financial position of Penfold Co as at 31 December 20X2?

Complete the statement to show how IFRS 9 Financial Instruments require investments in equity instruments to be measured and accounted for (in the absence of any election at initial recognition)?

_____________ with changes going through ______________