Sil,
We got IQE shares. They are reported as Available-for-sale financial assets.
Check out the half year accounts announcement in Feb 2018. It says "The value of Available-for-sale financial assets (shares in IQE Plc) increased by $4.9m during the half-year as the IQE share price increased significantly"
See page 11 in the same report. Under Non-current assets they have "Available-for-sale financial assets". These are currently worth $12,175,681. Or on p14 it says: "Available-for-sale financial assets (shares in IQE Plc) of $12,175,681 ($7,284,502 at 30 June 2017)."
Also, as I recall, the choice of shares or cash is IQE's not ours.
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