NO.PZ2016012101000080
问题如下:
For financial assets classified as held to maturity, how are unrealized gains and losses reflected in shareholders’ equity?
选项:
A.They are not recognized.
B.They flow through retained earnings.
C.They are a component of accumulated other comprehensive income.
解释:
A is correct.
Financial assets classified as held to maturity are measured at amortised cost. Gains and losses are recognized only when realized.
解析:对于held to maturity资产,不按fair value调整,所以不确认unrealized gains/losses。对于available for sale资产,unrealized gains/losses是通过OCI确认在equity中。对于trading securities,unrealized gains/losses报告在I/S中。
available for sales 是持有目的不太明确的股票或者债券,可以赚利息也可以赚差价
这句话理解就是这道理因为不确定是股票还是债券 所以无法确认意思吗?