What is the net effect of the above two items on the balances of Smoke’s Market Adjustment
account for available-for-sale marketable equity securities as of December 31?
不过他问得是Market Adjustment,所以AFS的价值应该是-10000,不管是Unrealized loss还是Realized的
如果他问对I/S的Impact ,可能就要用到permanent那段话了吧,因为Realised loss go to I/S,
Unrealized loss go to B/S