5 3.

31 Acquisition 940,000
12.31 FV 1,100,000
FV Gain (OCI) 160,000

7 12.31.19 FV 363,000
12.31.18 FV 366,000
FV Loss (PL) (3,000)

8 12.31.19 FV 1,300,000
12.31.18 FV 1,260,000
FV Gain (PL) 40,000

12.31.19 FV 5,000,000
12.31.18 FV 4,800,000
FV Gain (OCI) 200,000

Total 240,000

9 12.31.19 FV 5,000,000
Cost 5,100,000
Accumulated (100,000)

11 01.02.19 Purchase price 100

amount for dividend (5)
Net purchase price 95
no of share 40,000
Total 3,800,000
Transaction costs 120,000
Total costs 3,920,000
12.31.19 FV 3,820,000
FV loss (OCI) (100,000)

12 07.20.19 Selling price 100

amount for dividend (5)
Net selling price 95
no of share 10,000
Total proceeds 950,000
01.02.19 Cost 700,000
Loss on sale (250,000)

13 12.31.19 FV (5,500 x 31) 170,500

12.31.18 FV (5,500 x 39) 214,500
FV loss (PL) (44,000)
14 12.31.19 FV (10,000 x 55) 550,000
02.02.18 Cost 600,000
Accum. OCI (Equity) (50,000)

15 12.31.19 FV 3,740,000
12.31.17 Cost 4,000,000
Accum. OCI (Equity) (260,000)

16 12.31.19 Unrealized gains 500,000

12.31.19 Unrealized losses (2,000,000)
Net unrealized losses (1,500,000)

1 B
2 C
3 D
4 D
17 C
18 A