NO.PZ2016012102000042
问题如下：
When calculate comprehensive income which of the following is least likely to be include?
选项：
A.Unrealized gain from cash flow hedging derivatives.
B.Adjustment for minimum pension liabilities.
C.Unrealized gains from held-to-maturity securities.
解释：
C is correct.
held-to-maturity financial assets are measured at amortized cost. Unrealized gains from held-to-maturity securities is not reported.
考点：综合收益comprehensive income
comprehensive income的定义就是除了与股东的交易以外所有会影响equity的项目。
答案C：持有至到期投资按摊余成本计量(measured at amortized cost)。持有至到期投资的未实现收益不在财务报告中体现(主要是因为变动不影响企业的收益)。
题目说的是Comprehensive Income, 包括了NI和OCI。
Unrealized G/L on Held to maturity ，既不在 I/S 也不在OCI,那这个在哪里？
是在Balanced sheet里面的哪一项呢？
