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cps densane ese git 2 secnonstceet fort conga ee FeBioenelemen = oe Tring ostratg =a ene IS che le 8 Stam eateevegeett sno som ‘Themen gst eos ena. “Te nrg secrete sgt at vale those oy competes moun had erorctarallossonthes Seite ‘Meamestatemet forbear yea? 2. 00009 & so0}000 3oa000 ao Solution 35.5 Anowere “The aggregate mkt vale iswetin determining ny net urea (Binerlece Tir investnnis recat ur alueon apertfo fasis Trading Nontraiog ‘Augregt macht value 3.70qm00 sso East Aono00 ——6po10 Uneaizeos 000) (S000) ‘Thetoss on he ang scutes is shown nthe income statemest wheierthe market deine emporary or ote than tempor. ‘When nowrading equity investments are designate at fir vale woh omen ns ay uel dls ‘Sconponetofthercommchen income wtih dele Under PFRS9, thee isuo impairment adr RS be 880 mpuimentas when equitynvetmen® 406 problem 356 (AICPA. Adapiey pm December 31, 209, ones 15 Fa Can popiny pone a ‘There nemo tne ding 2a eens string eu scwties held ee te eee mph ncn 4 Maret vate seeuiy cout patember 310 s ‘220500 "on 5 Sonam "Sno é sm Son 2, Whatemountoflos ones scr shold belneudedinthe statement of comprehensive income forthe year ended December, 2020arconponent olor coneleasieincone? ‘400,000 300000 100,000 a0 3. What cumulative aout oflason esses shold reportedin te statement of hanges in equity forthe yearended ‘Deconter3latiDescompnentefoberconpbersveinoane? | 100,000 ‘200,000 © 400,000 4 0 aor

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