Overall financial results of total realized and unrealized gain
on investments and investment in operating division for the period ending on June 30, 2019 was $498,111.
* Results include $135 million net unrealized gain
on Bunge Ventures' stake in Beyond Meat, Inc.
In addition, results for the quarter ended December 31, 2018 were affected by a $1.3 billion unrealized gain
recognized in OI&E related to a non-marketable debt security.
Exhibit 2 and Exhibit 3, on pages 34 and 35, respectively, included a line for "Gain on sale of available-for-sale securities." In the main body of the text, these amounts are also referred to as "unrealized holding gains and losses on available-for-sale securities." For the sake of consistency and clarity, the exhibits should have referred to the items as "Unrealized gain
, available-for-sale securities." Whereas FASB consistently uses the label "unrealized," there is greater variation of presentation in practice.
The hypothetical company had either an unrealized gain
or an unrealized loss on derivatives in the third year, which was either recognized as a separate line item in the income statement or disclosed only in a footnote.
With close to a $10.5 trillion economy, the unrealized gain
for 2002 alone would have amounted to $450 billion, or more than the nation's total annual expenditure on K-12 public education.
Net unrealized gain
on unrestricted investments 14,220
The company experiencing the unrealized gain
will be required to increase its taxable capital for LCT purposes, but the sister company with the unrealized loss will not, under the TI, be permitted to decrease its taxable capital by a like amount.
Shareholders' equity at the end of the first quarter included a net unrealized gain
on investment securities and derivatives of $5.2 billion, compared with a net unrealized gain
of $4.5 billion at March 31, 2017.
Year-ago results for both periods also include an unrealized gain
on the sale of an affiliate of $2.2m.
The entire $175,000 of unrealized gain
is included as other comprehensive income since there was no hedge ineffectiveness.
ABC recognized an unrealized gain
of $580 as other comprehensive income in its first-quarter financial statements.