Cisco Systems, Inc., reports the following in its \(10-\mathrm{K}\) report.

a. At what amount does Cisco report its investment portfolio on its balance sheet? Does that amount include any unrealized gains or losses? Explain.

b. How is Cisco accounting for its investment portfolio-as an available-for-sale or trading portfolio? How do you know?

c. What does the number \(\$(78)\) represent in the Accumulated Other Comprehensive Income column? Explain.

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(In millions) BALANCE AT JULY 30, 2011.. Net income.. Change in: Unrealized gains and losses on investments, net... Derivative instruments Cumulative translation adjustment and other..... Comprehensive income (loss). Issuance of common stock Repurchase of common stock. Cash dividends declared ($0.28 per common share) Tax effects from employee stock incentive plans.. Share-based compensation expense Purchase acquisitions. BALANCE AT JULY 28, 2012. Shares of Additional Common Paid-In Capital Stock 5,435 - Common Stock and 137 (274) $38,648 $7,284 8,041 - - Accumulated Other Retained Comprehensive Earnings Income 1,372 (2,090) (2,470) - (1,501) (66) 1,401 6 5,298 $39,271 $11,354 $1,294 (496) (78) (59) I $ 661 Total Cisco Shareholders' Noncontrolling Total Equity Interests Equity $47,226 8,041 (496) (78) (59) 7,408 1,372 (4,560) (1,501) (66) 1,401 6 $51,286 $33 - (18) (18) $15 $47,259 8,041 (96) (59) (496) 7,390 1,372 (4,560) (1,501) (66) 1,401 6 $51,301