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Fair value-other comprehensive income Portfolio Dec 31 2002 Investment in Bonds Amortized cost fair Value unrealized gain or loss H-ind 22000 30000 8000 r corp

Fair value-other comprehensive income Portfolio

Dec 31 2002

Investment in Bonds Amortized cost fair Value unrealized gain or loss

H-ind 22000 30000 8000

r corp 195000 170000 -25000

total portfolio 217000 200000 -17000

Fair value adjustment (credit) -17000

1) Journal entry to revalue investment at fair value

2)Journal entry to reclassify the accumulated unrealized gain or loss

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