June 2013 past paper question

Hello Sir!

Qn: Trailer has made a loan of $50 million to a charitable organisation for the building of new sporting facilities. The loan was made on 1 June 2012 and is repayable on maturity in three years’ time. Interest is to be charged one year in arrears at 3%, but Trailer assesses that an unsubsidised rate for such a loan would have been 6%. The only accounting entries which have been made for the year ended 31 May 2013 are the cash entries for the loan and interest received which have resulted in a balance of $48·5 million being shown as a financial asset.
My requirement is to know its actual classification and the reason why?
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In the answer, this question is solved by considering it a Financial Asset (which I agree), as it shows that the company is lending a loan to another organization.

Plus it also shows that it comes under FV through amortized cost (which I’m in doubt).

In my opinion, I find this transaction dealing with non-trading activity (charity), therefore it comes under FV through OCI.

What is your suggestion?

Thank you.