Under the concentration test, which of the following pairs CANNOT be treated as 'similar assets' when assessing whether substantially all FV is concentrated in a single identifiable asset?

The standard explicitly disallows treating a tangible and an intangible asset as similar; also a financial and non-financial asset; tangibles in different classes; intangibles in different classes; financial assets in different classes; and assets in the same class with significantly different risk characteristics. Same-class assets with similar risk profiles are allowed.