Identify Which of the Following Financial Instruments Are Required Under

Identify which of the following financial instruments are required under IAS 39 Financial Instruments: Recognition and Measurement to be measured at fair value through profit and loss: $\begin{array}{|l|l|}\hline \text { I } & \text { Loans receivable } \\\hline \text { II } & \text { Shares held for trading } \\\hline \text { III } & \text { Loans payable } \\\hline \text { IV } & \text { Favourable derivative instruments } \\\hline \text { V } & \text { Unfavourable derivative instruments } \\\hline\end{array}$

A) I, II and III
B) I, II and IV
C) II, III and IV
D) II, IV and V