On December 31, 2015, Val d'Or Ltée held the following debt and equity investments:

(a) Calculate the cost and fair value of Val d'Or's investment portfolio at December 31.
(b) If Val d'Or considers its entire portfolio to be trading investments, at what value should the investments be reported on the statement of financial position at December 31 if it uses the fair value through profit or loss model? At what amount, and where, should any unrealized gains or losses on the debt securities be reported?
(c) If Val d'Or intends to hold the debt securities until maturity and uses the amortized cost model, at what value should the debt investments be reported on the statement of financial position at December 31? At what amount, and where, should any unrealized gains or losses be reported?
(d) If all of the investments held by Val d'Or related to private companies and no fair value information relating to these securities could be obtained, what would be the impact on the income statement and on the statement of financial position?

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Quantity Cost per Unit Fair Value per Unit Debt Securities Dominion bonds Government of Canada bonds 2,000 1,000 $100 100 $ 97 135 Equity Securities Bank of Calgary Matco Inc. Argenta Corp. 2,000 5,000 5,000 61 32 40 29 36