2 - Intercorporate Investments（上）

2-1 Categorization of investment

2-2 IFRS 9（New standards）

2-3 Financial asset：Held-to-maturity（1）

2-4 Financial asset：Held-to-maturity（2）

2-5 Financial asset：Available for sale

2-6 Financial asset：Held for trading

2-7 Financial asset CASE 1

2-8 Financial asset CASE 2

2-9 Reclassification of Investments

2-10 Impairments