Roger

Question 1

1. Trading sec
2. Avail for sale
3. Held to maturity (debt only)

B/S
Reported
Unrealized g/l
CF

Answer 1

B/S:
Current
Non-current
Non-current

Reported:
FV
FV
Amortization

Unrealized g/l:
I/S
Other comprehensive income
None

CF:
Operating (if current B/S), or Investmt (if non current B/S)
Investmt
Investmt