On January X Reez reported the following in shareholders' equity:
The following transactions occurred during the year and have not yet been accounted for in the order presented:
Recorded earnings were $
FVOCl investments with a fair value of $ at the beginning of the year and $ at the end of the year
FVOCl investments with a fair value of $ were sold for $ The original cost of these investments had been $
Accumulated gains are transferred to retained earnings.
An exchange loss of $ was incurred on the translation of the financial statements of a foreign subsidiary; this exchange loss
is not included in earnings.
Revaluation gains of $ were incurred on PP&E that follow the revaluation model.
Dividends of $ were declared and paid during the year. The matching dividend is $ per share. Participation is based on
the relative share capital account at the beginning of the period.
A stock dividend was recorded during the year, involving shares to be issued, valued at $ per share. Of these shares,
were issued in the form of full shares and fractional shares for which cash was issued.
