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ZAA · 2020年05月23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

oci 这个我觉得是dividend不是已经确定可以收到吗，反而是-5是浮亏。我觉得是-10000
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纠纠_品职答疑助手 · 2020年05月23日

嗨，爱思考的PZer你好：


FVOCI :

收到的Dividend 是确定的收入，所以直接计入 P&L 6000。

Fair Value的变动记到 OCI, 浮盈也好浮亏也好不体现在损溢表中 -10000。


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虽然现在很辛苦，但努力过的感觉真的很好，加油！


纠纠_品职答疑助手 · 2021年05月12日

嗨，爱思考的PZer你好：


分红进入NI，但是fair value的变化并没有。

所以分红产生的6000需要计入

而资本利得产生的10000不需要计入

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

Serena · 2021年05月10日

同样的问题分红已经进入NI,那么股价的变化就是Unrealized loss -5*200 =-1000。那么结果应该是-1000而不是-600

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