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Churning · 2020年03月28日

问一道题：NO.PZ2016012102000204 [ CFA I ]

  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

老师问下  不是很理解这个divdend3*2000=6000要放在oci呢
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1 个答案

纠纠_品职答疑助手 · 2020年03月28日

嗨，从没放弃的小努力你好：


这道题目是问在FVPL 和 FVOCI两种计量模式下损益表里面 Income statement里面要放多少数字。

Dividend 不管是哪种都放在PL里面的。

两者区别只是Fair value 变动没有确认收益那部分，FVOCI 是记在OCI ，PVPL是记在PL里面。

这题解析中Dividend 都是放在PL里面的，同学再再仔细看下。


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