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Lin · 2020年10月14日

问一道题：NO.PZ2016012102000204

  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

老师，unrealized进入OCI的话，如何理解这里的UNrealize的OCI是3*2000的dividend？我理解dividend不是已经实实在在发给股东了吗，为什么这里的FVOCI记得是只有这部分？

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已采纳答案

Olive_品职助教 · 2020年10月15日

嗨，从没放弃的小努力你好：


题目问的是，在损益表中记的金额。

对于FVOCI，fair value的涨跌记入OCI，但是收到的dividend属于投资收益，是记入损益表的。所以unrealized loss=（60-55）*2000

记入损益表的investment income=dividend=3*2000=6000


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


Molly · 2022年04月10日

题目是不是出错了

Kiko_品职助教 · 2022年04月11日

嗨，从没放弃的小努力你好：


题目没有问题哦。

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

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