Categorise each of the following common financial instruments as financial assets, financial liabilities or equity instruments - of the issuer or the holder, as specified.
(a) Loans receivable (holder);
(b) Loans payable (issuer);
(c) Ordinary shares of the issuer;
(d) The holder's investment in the ordinary shares in part
(c) Redeemable preference shares of the issuer, redeemable at any time at the option of the holder;
(e) The holder's investment in the preference shares in part (e).