NO.PZ2016012102000203
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：
解释：
A is correct.
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 = $110,000
考点： FVPL和FVOCI期末账面价值
不管是FVPL还是FVOCI，入账价值都是fair value，账面金额体现的是金融资产的公允价值，也就是市场上的股价。因此年末，不论归为FVPL还是FVOCI，账面金额都是年末股价55元乘以母公司持有的股票数量2000股，即55×2,000=110,000，选项A正确。
子公司支付分红每股3元，会计处理是，在B/S上增加现金6,000元 = 3 × 2,000，同时I/S上确认股息收入6,000元 = 3 × 2,000。不影响FVPL & FVOCI的期末账面价值。
老师，我是这么理解的，望解惑谢谢!
按照何老师上课讲的思路:
B/S左侧：
Cost:+2,000s x 60$=120,000$（购入成本）
Cash: +2,000s x 3$=6,000$（股息）
B/S右侧：
Unrealized loss: (60$-55$)*2,000s=10,000$（FVOCI计入OCI，FCPL计入I/s）
那账面Assets不是应该是 120,000+6,000-10,000=11,600$ 吗？
