NO.PZ2016012101000196
问题如下：
The management of Bank EZ repurchases its own bonds in the open market. They pay €6.5 million for bonds with a face value of €10.0 million and a carrying value of €9.8 million. The bank will most likely report:
选项：
A.
other comprehensive income of €3.3 million.
B.
other comprehensive income of €3.5 million.
C.
a gain of €3.3 million on the income statement.
解释：
C is correct.
A gain of €3.3 million (carrying amount less amount paid) will be reported on the income statement.
解析：账面价值为9.8million的债券，公司花了6.5million赎回，对公司来说是花了更少的钱买一个贵的东西，是好事，因此会有一个gain=9.8-6.5=3.3 million。收益的计算是用账面价值，而不是面值，选项B排除。
A和C的区别在于gain是确认在损益表（income statement）中还是确认在OCI（other comprehensive income）中。
根据会计准则规定，提前赎回债券带来的损益应该直接确认在损益表中，选项C正确。
Carry value 是体现在报表上的花销吗？
