張同學(xué)
2020-07-09 22:26老師您好問下這道題的為什么comprehensive income 是19而不是18,如果計(jì)入equity =綜合收益+其他綜合收益,這里綜合收益中包含 returned earning 不是要扣除dividend1 嗎
所屬:CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Vicky助教
2020-07-10 09:50
該回答已被題主采納
同學(xué)你好,
你的公式寫的不對(duì)哦,計(jì)入equity的只有R/E和OCI。
Comprehensive income= Net income + Other comprehensive income
OCI = Unrealized gain on available-for-sale securities – Unrealized loss on derivatives accounted for as hedges + Foreign currency translation gain on consolidation
= $5 million – $3 million + $2 million = $4 million
CI=NI+OCI=19
