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
解析：
年初，母公司买了2000股子公司的股票，每股60元。当年子公司支付分红每股3元。年末股价为55元每股。
要求计算母公司应该在资产负债表中确认的金融资产的金额：
1）如果该金融资产被归为FVPL，资产负债表的账面金额为多少？以及，
2）如果该金融资产被归为FVOCI，资产负债表的账面金额为多少？
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。
dividend 进入I/s 付过税后进入r/e 在加到E里面。就算是fair vair 也指的是股票账面价值也需要考虑deividend 吧
