Giant Foods accumulates large amounts of excess cash throughout the year. It typically invests these funds in marketable securities until they are needed. The company's most recent financial statements reported a Rs.594,000 unrealized loss on short-term investments. Footnotes to these financial statements disclosed that Giant classifies its short-term investments as available-for-sale securities. (15) 3 Required: i. Explain the meaning of Giant's unrealized loss on short-term investments. ii. How is the unrealized loss reported in Giant's financial statements? iii. Is the unrealized loss included in the computation of Giant's taxable income? Explain. iv. Evaluate the mark-to-market concept from the perspective of Giant's shortterm creditors.