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Coral · 2020年08月08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

请问FVPL的PL代表什么？为什么这种的投资分红，浮盈浮亏都要算进损益表？
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1 个答案

纠纠_品职答疑助手 · 2020年08月08日

嗨，从没放弃的小努力你好：


（1）PL代表是损益表 profit and loss

（2）投资分红是实实在在到投资者兜里面的，不属于浮盈浮亏，所以是真是受益要进损益表的。


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