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[求助] 关于 Realized Gain

在 intercorporate investment 里 无论AFS 还是 HFT都要在损益表上 recognize realized gain

到底什么东西算是? Interest 和 dividend 算吗?

Recognize realized gain = recognize gain at sale. If there is no sale then no realized gain or loss. Interest and divedind will be recognized when received them in the income. They are different.

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