Net unrealized loss on foreign currency transaction 35,000 Net unrealized gain on translation adjustment of foreign operations 30,000 Revaluation surplus 160,000 What amount should be reported as total stockholders’ equity in its December 31, 2019 balance sheet?
blengblong Company’s adjusted balance at December 31, 2019, includes the following account balances:
Ordinary shares, P10 par 1,200,000
10%
Subscribed ordinary shares 600,000
Subscription receivable 120,000
Share premium – ordinary 240,000
Share premium – preference shares 500,000
Retained earnings – restricted for treasury shares 100,000
Retained earnings – restricted for plant acquisition 200,000
Treasury shares at cost 100,000
Net unrealized gain on equity securities – FVPL 100,000
Net unrealized loss on equity securities – FVOCI 40,000
Net unrealized loss on foreign currency transaction 35,000
Net unrealized gain on translation adjustment of foreign operations 30,000
Revaluation surplus 160,000
What amount should be reported as total
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