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AroDing · 2024年11月22日

unrealized G/L不应该计入OCI的吗？

  1. CFA I
  2. FRA

NO.PZ2023081403000033

问题如下：

Q. For financial assets classified as trading securities, how are unrealized gains and losses reflected in shareholders’ equity?

选项：

A.They are not recognized. B.They flow through income into retained earnings. C.They are a component of accumulated other comprehensive income.

解释：

B is correct. For financial assets classified as trading securities, unrealized gains and losses are reported on the income statement and flow to shareholders’ equity as part of retained earnings.

？

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1 个答案

王园圆_品职助教 · 2024年11月22日

同学你好，你记错了，请看以下讲义截图黄色部分

trading securities无论realized还是unrealized Gain / loss都是直接计入I/S表的哦，因为交易性金融资产本来就是随时可能卖掉的证券，所以即便短期只是账面的浮盈浮亏（也就是unrealized Gain / loss）也可以直接计入I/S表反映在面子上给投资者看哦

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