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treepple · 2020年02月21日

问一道题：NO.PZ2016012102000204 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

Parent Company purchased 2,000 shares of Sub Company for $60 per share at the beginning of the year. The divident paid by Sub Company is $3 per share. The share price of Sub Company was $55 at the end of the year.

Calculate the amount of investment income that Parent Company should report in the income statement if the securities are regarded as FVPL and if the securities are regarded as FVOCI securities.

选项：

FVPL
FVOCI

A.

($4,000)
($4,000)

B.

($4,000)
$6,000

C.

($6,000)
$6,000

解释：

For FVPL security，both investment income(dividend) and unrealized G/L are reported in the I/S.

FVPL: ($3 dividend × $2,000 shares) - ($5 unrealized loss × 2,000 shares) = ($4,000)

For FVOCI secutrity, investment income(dividend) is report in the I/S, while unrealized G/L is report in the B/S(OCI).

FVOCI：$3 dividend × $2,000 = $6000

我记得课上说的是FVOCI，Gain要藏在里子里，loss要放在面子上，请问这里的loss为什么要藏起来？

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1 个答案

Olive_品职助教 · 2020年02月23日

嗨，努力学习的PZer你好：


FVOCI gain和loss都放在OCI里，你说的面子里子，是跟固定资产revaluation model处理方法混淆了。FVPL持有目的是为了赚买卖价差，所以随时可能变现实现损益，所以gain or loss都放在损益表里，FVOCI相对来说持有目的不那么明确，可以赚income也不拒绝赚capital gain的机会，但是相比之下，fair value的涨跌带来的损益并不是随时都可能实现的，所以要确认在OCI。


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treepple · 2020年02月26日

是记混淆了

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