美國CPA《財務會計與報告》知識點：Marketable Securities

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Marketable securities include debt securities and equity securities.

A debt security is any security that represents a creditor relationship with an entity. A debtee （債權人） approximately has NO influence over the operating and financial policies of the investee.（僅大額債權人可對債務人的資產負債率、股利分配、重大資產出售等財務政策做少量限制。總體上講，債權人對債務人的運營和財務影響十分有限）

An equity security is any security representing an ownership interest in an entity; the right to acquire ownership shares; and the right to dispose of ownership shares.

A equity holder（權益持有者）may has no significant influence, or significant influence, or control over the operating and financial policies of the investee.

Security represents an ownership interest in an entity include（存量權利憑證）

Common stock,

Preferred stock,

Other forms of capital stock （ADSs, American Depositary Shares（美國存托憑證）

Security represents the right to acquire ownership shares include（增量權利憑證）

Stock warrant（Gives the holder the right to purchase shares of common stock in accordance with terms of the instrument, usually upon payment of a specified amount）

Stock Rights（Provides an existing shareholder with the opportunity to buy additional shares）

Call options（Gives the holder the right to buy from the option writer at a specified price during a specified period of time）

Security represents the right to dispose of ownership shares include（減量權利憑證）

Put options （Gives the holder the right to sell to the option writer at a specified price during a specified period of time.）

考點：以下憑證不是Equity security

Redeemable prefer stock at the option of the investor.（投資者有權要求公司贖回的優(yōu)先股）

Stock that must be redeemed by the issuer（公司必須要贖回的普通股）

Treasury stock（庫存股）

Convertible bonds（可轉換債券）

Marketable securities 三大分類（F3-3）

Trading securities（交易性金融資產）.Apply to Debt & Equity securities.Current asset.

Available-For-Sale securities（可供出售金融資產）.Apply to Debt & Equity securities. GR: Non current asset.

Held-to-Maturity securities（持有至到期金融資產）.Apply to Debt. GR：Non current asset.

Marketable securities（MS）核算的靈魂

追求將B/S上的MS從CV變?yōu)镕V

追求將FV與CV的差異合理的放入I/S或OCI中

*FV, Fair Value

*CV, Carrying Value

各種MS的FV與NBV的差異，在B/S date及disposal date對損益的影響

FV對NBV	Trading	AFS	HTM
暫時性升降永久性上升	IDEA （Recognize G/L）	PUFER （OCI）	N/A
永久性下降	IDEA （Recognize G/L）	IDEA （Impairment）	IDEA （Impairment）
出售時	IDEA （Recognize G/L）	IDEA （Recognize G/L）	IDEA （Recognize G/L）

IFRS：

Financial assets at fair value through profit or loss

Trading

The assets which is designated as an investment at fair value through profit or loss using the fair value option

Available-for-sale

Held-to-maturity

各種MS在報表中的列示與金額

	Trading	AFS	HTM
B/S report	Fair Value	Fair Value	Amortized Cost
B/S分類（GR/SR）	CA/NCA	NCA/CA	NCA/CA
C/I-Unrealized G/L	I/S,FV-CV	OCI, FV-CV	N/A
C/I-Realized G/L	I/S, FV-CV	I/S, FV-CV	I/S, FV-CV
C/I-Impairment	N/A	I/S, FV-CV	I/S, FV-CV
Cash flow	Operating （CA） Investing（NCA）	Investing	Investing

MS的重分類：

1.新分類下的MS，以重分類日的FV為初始入賬價值

2.重分類日的FV與CV的差異（unrealized gain/loss），按的新分類對此差異的處理方式記入I/S或OCI

	Trading	AFS	HTM
Trading	NA	無差異，不處理	無差異，不處理
AFS	I/S	NA	CV記賬，原來OCI攤銷
HTM	I/S	OCI	NA

Trading AFS HTM

Trading NA 無差異，不處理 無差異，不處理

AFS I/S NA CV記賬，原來OCI攤銷

HTM I/S OCI NA

Impairment of Securities

Only for AFS & HTM.Trading security NO impairment

Trigger: Decline in fair value & Decline is other than temporary（Permanent）

B/S Results:CV is written down to FV

I/S Results:Impairment loss is recognized in “IDEA”

OCI Results:Impairment loss is realized, directly enter “I” of IDEA, never enter OCI（PUFER中沒有）

Subsequent:（GAAP）Never reverse back.（IFRS）Must be reverse back in I/S within the previous impairment loss limit.

Sale of security

Results in a realized gain or loss

Reported on the income statement for disposal period

When dispose of AFS, the unrealized gain/loss recorded in AOCI should be reclassified to I/S.（F1-36）

Sale of security（continued）

On 1/2/Y1 the company purchase stock $100K as AFS.12/31/Y1 the FV is $120K,6/30/Y2,the company sale out the stock for $130K.

Dr. AFS $100K（1/2/Y1）

Cr. Cash $100K

Dr. AFS $20K（12/31/Y1）

Cr. OCI $20K

Dr. Cash $130K（6/30/Y2）

Dr. OCI $20K

Cr. AFS $120K

Cr. Realized gain 30K

Income tax effects

Unrealized gains or losses may be exist deferred tax effects.（may be no difference,may be permanent difference,may be temporary difference）

No difference.If it enters into OCI,deferred tax effect do NOT exist.

Permanent or temporary difference.If it enters into I/S,deferred tax effect may exist.

Income tax effects（continued）

Temporary difference.Unrealized gains enter into I/S,deferred tax effect exist（DTL）.

Temporary difference.Unrealized loss enter into I/S,only exist deferred tax effect,when it is absolutely certain the benefit will be realized by offset it with future capital gain（DTA）.只有當你的虧損將來可能轉回時，才符合資產定義，是暫時性差異。

Permanent difference. If it could not realized, permanent difference, no deferred tax effect, current tax effect.

Required Disclosures （Decisional useful）

Aggregate fair value

Gross unrealized holding gains and losses

Amortized cost

Contractual maturities of debt securities

F3-8 Comprehensive example

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