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annikaiam · 2020年03月30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

Unrealized loss为什么不是 5*2000shares？
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1 个答案

纠纠_品职答疑助手 · 2020年03月30日

嗨，爱思考的PZer你好：


Unrealied loss 是 -5*2000，因为Fair value从$60 per share 下降到$55 per share,下降$5 per share.

但是这部分FVOCI是不计在I/S里面的，FVPL是记在I/S里面的。

Dividend 3*2000S是记在I/S里面的。

 


-------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！


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