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：
A.
B.
C.
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
请问FVPL的PL代表什么？为什么这种的投资分红，浮盈浮亏都要算进损益表？