NO.PZ2018062004000196
问题如下：
A company redeems its own callable bonds before maturity, the call price is $8 million and carrying amount is $7.8 million.The company will report:
选项：
A. $0.2 in OCI
B. a gain of $0.2 million.
C. a loss of $0.2 million.
解释：
Answer is C
G/L=carrying amount - callable price =7.8-8=-0.2, so it will report a loss of $0.2 on the income statement.
我的理解是call price是执行价格，carrying amount的7.8是账面价值 那么不是应该确认0.2的gain吗，为什么是loss