问题如下：
In 2009, Cinnamon’s earnings before taxes includes a contribution (in £ millions) from its investment in Cambridge Processing that is closest to:
选项：
A.£3.8.
B.£5.8.
C.£7.6.
解释：
A is correct.
Dividends from equity securities that are classified as available-for-sale are included in income when earned. Cinnamon would record its 19 percent share of the dividends paid by Cambridge; this is £3.8 million (£20 × 0.19). Though the value of Cinnamon’s stake in Cambridge Processing rose by £2 million during the year, under IFRS any unrealized gains or losses for available-for-sale securities are reported in the equity section of the balance sheet as part of other comprehensive income until the securities are sold.
考点：available-for-sale的会计计量方法
解析：
题干问的是该投资项目对大公司pre-tax income的影响。
对于AFS来说，因为是被动投资，不能share results，因此只有div影响大公司的pre-tax income，div在I/S里记为投资收益，公允价值的变动记入OCI，不影响I/S。
因此，影响2009年earnings： £3.8 million (£20 × 0.19)
为什么是AFS，难道不是TS吗
