91Ó°ÊÓ

An unrealized loss is a loss that is occurred due to a decrease in the book value of the asset without transferring it.

(b)

As there is an unrealized loss of the company, it reduces the company's net income by $10.9 million.

$\begin{array}{rcl}\mathbf{Comprehensive}  \mathbf{Income}& \mathbf{=}&   \mathbf{Net}  \mathbf{Income}\mathbf{-}  \mathbf{Unrealized}   \mathbf{loss}\\ & \mathbf{=}&   \mathbf{\$}\mathbf{1}\mathbf{,}\mathbf{245}\mathbf{.}\mathbf{7} \mathbf{million}\mathbf{-}  \mathbf{\$}\mathbf{10}\mathbf{.}\mathbf{9}  \mathbf{million}\\ & \mathbf{=}&   \mathbf{\$}\mathbf{1}\mathbf{,}\mathbf{234}\mathbf{.}\mathbf{8}  \mathbf{milllion}\\ & & \end{array}$

If there is accumulated other comprehensive income in the company's books, then the unrealized holding loss will reduce the accumulated other comprehensive income of the company.

$\begin{array}{rcl}\mathbf{ccumulated}  \mathbf{other}  \mathbf{comprehensive}  \mathbf{Income}& \mathbf{=}&   \mathbf{Last}  \mathbf{other}  \mathbf{comprehensive}  \mathbf{income}\mathbf{-} \mathbf{unrealized}  \mathbf{Holding}  \mathbf{loss}\\ & \mathbf{=}&   \mathbf{\$}\mathbf{57}\mathbf{.}\mathbf{2} \mathbf{million}\mathbf{-} \mathbf{\$}\mathbf{10}\mathbf{.}\mathbf{9} \mathbf{million}\\ & \mathbf{=}&  \mathbf{\$}\mathbf{46}\mathbf{.}\mathbf{3}  \mathbf{million}\\ & & \end{array}$