For each equity investment in the table below, compute the impairment loss, if any, and determine whether the loss is reported in net income or other comprehensive income.

			Loss Reported in
					Net Income (NI) or
		Carrying	Fair	Impairment	Other Comprehensive
	Classification	Value	Value	Loss	Income (OCI)?
a.	Trading	$20,000	$18,200
b.	Available-for-Sale	20,000	22,000
c.	Available-for-Sale	20,000	18,200

Complete the following table. U.S. GAAP rules are being followed and all amounts are reported in thousands of U.S. dollars.

			Loss reported in Net
				Impairment		Income (NI) or Other
		Carrying	Fair	Loss	Impairment	Comprehensive Income
	Classification	Value	Value	Exists?	Loss	(OCI)?
a.	Trading	$20,000	$18,200				loss reported in NI
							loss reported in OCI
b.	Available-for-Sale	20,000	22,000				loss reported in NI
							loss reported in OCI
c.	Available-for-Sale	20,000	18,200				loss reported in NI
							loss reported in OCI