问题如下：
Parent Company purchased 2,000 shares of Sub Company for $60 per share at the beginning of the year. The dividend 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 that Parent Company should report in the balance sheet if the securities are regarded as FVPL and if the securities are regarded as FVOCI.
选项：
FVPL
FVOCI
$110,000
$110,000
$110,000
$90,000
$90,000
$50,000
解释：
Both of FVPL and FVOCI security are report in the B/S as fair value
FVPL : $55 per share x 2,000 shares = $110,000
FVOCI: $55 per share x 2,000 shares = $110,000
是不是FVOCI和FVPL在B/S的体现总是一样的？
