xixi2022-04-11 16:14:11

14 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. 题目中回购债券属于哪种类型的金融资产，计量方式是什么？怎么判断题目中的gain是realized还是unrealized的？