IFRS: Fixed Income Portfolio

Fixed Income Portfolio

Classification	Held-for-trading	Available-for-sale	Held-to-maturity
Unrecognized gains will be added to the investments' carrying cost(value)?	Yes	Yes

A Company's Fixed Income Portfolio (at yer end)

Bond	E	F	G	H
Classification	Held-for-trading	Available-for-sale	Held-to-maturity	Held-to-maturity
Cost (*)	$20,000	$35,000	$50,000	$60,000
Market value, end-of-year	$23,000	$45,000	$45,000	$64,000
Interest earned for the year	$1,000	$2,000	$4,000	$5,000

(*) All fixed income securities were purchased at par value.


At the year end, carrying value of the fixed income portfolio:
$20,000+$35,000+$50,000+$60,000 +($23,000-$20,000)+($45,000-$35,000)
=$23,000+$45,000+$50,000+$60,000
=$178,000