Investment income, which includes both realized and unrealized gains ( or losses, such as in 2008). 2.投资收益,包括实现收益和未实现收益(或损失,如2008年)。
If financial derivative tools is measured by fair value, which certainly cause unrealized gains or losses that probably encourage profit manipulation. 另外,以公允价值计量衍生金融工具,必然导致未实现损益的出现,而未实现损益的处理和公允价值的确定有可能助长利润操纵的行为。