[chankitteng]

You can find how to treat this gain in the opentuition note Chapter 6 – 1.1 No control -> control, remeasure original investment to FV and gain to profit or loss.

Also, in order to classify the unrealized holding gain/loss in OCI, the investments have to be classified as available for sale.

This is only my opinion as a student, you can comment if I am wrong.

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