NO.PZ201602060100000804
问题如下：
Compared to Confabulated’s reported earnings before taxes in 2018, if Dumas had been classified as a FVPL security, the earnings before taxes (in € thousands) would have been:
选项：
A.the same.
B.€1,000 lower.
C.€1,000 higher.
解释：
C is correct.
Unrealized gains and losses are included in income when securities are classified as FVPL. During 2018 there was an unrealized gain of €1,000.
考点：Financial asset 的会计计量解析：如果 Dumas 一开始归类为FVPL（注意并不是reclassification，而是一开始就记为FVPL）， 那么unrealized G/L应该记在I/S中。在2018年Dumas有一个1,000的unrealized gain（55000-54000），因此2018年的earnings before taxes would have been 1,000 higher .
请问unrealized gain/loss 记在income statement什么位置呢？管理费用之后，tax之前嘛？
