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2022-04-11 16:1414 The management of Bank EZ rpurchases its own bonds in the open market. They pay €6.5 million for bonds with a face value of €10.0 million and a carry- ing value of €9.8 million. The bank willmost likely report: A other comprehensive income of €3.3 million. B other comprehensive income of €3.5 million. C a gain of €3.3 million on the income statement. 14 C is correct. A gain of €3.3 million (carrying amount less amount paid) will be reported on the income statement. 題目中回購(gòu)債券屬于哪種類(lèi)型的金融資產(chǎn)，計(jì)量方式是什么？怎么判斷題目中的gain是realized還是unrealized的？
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2022-04-11 18:41
該回答已被題主采納
同學(xué)你好，資產(chǎn)賣(mài)掉了，或者liability已經(jīng)償還，那么就屬于realized G/L
而資產(chǎn)如果沒(méi)有賣(mài)掉，或者liability尚未償還的情況下產(chǎn)生的則是unrealized G/L
但是這個(gè)題目并不需要區(qū)分realized和unrealized gain or loss
因?yàn)槠髽I(yè)提前償還債券產(chǎn)生的gain or loss并不發(fā)生在企業(yè)OCI的4+1項(xiàng)這幾項(xiàng)中，因此提前償還債務(wù)的這種G/L不管是realized還是unrealized都是需要包括在利潤(rùn)表中的哈
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