CFA二级考试题是阅读型的，备考CFA二级考试题来了！看看CFA二级考试中Intercorporate Investments知识点的考题如何出题的！
At the beginning of the year, Midland Corporation purchased a 9% bond with a face value of $100,000 for $96,209 to yield 10%. The coupon payments are made annually at year-end. Let’s suppose the fair value of the bond at the end of the year is $98,500. The bonds are called on the first day of the next year for $101,000.
Determine the impact on Midland’s balance sheet and income statement if the bond investment is classified as held-to-maturity, held-for-trading (or fair value through profit or loss), and available-for-sale.
(1)HTM期末BS表中体现的价值= ($96,209 beginning bond investment + $621 amortized discount =$96,830
本期利润表中确认的Interest revenue = $9,621
出售时Realized gain = $101,000 - $96,830 = $4,170
(2)AFS
期末BS表中体现的价值= $98,500
本期IS表中确认的Interest revenue = $9,621
本期BS表中确认的OCI = $98,500 - $96,209 - $621= $1,670
出售时确认的Realized gain = $101,000 - $98,500 = $2,500
出手时需要将OCI转入NI，金额为$1,670
(3)Held-for-trading
期末BS表中体现的价值= $98,500
本期IS表中确认的Interest revenue = $9,621
本期IS表中确认的Unrealized gain = $98,500-$96,209 -$621= $1,670
出售时确认的Realized gain= $101,000-$98,500 =$2,500
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