Debt security as avaiable for sale

In one mock exam question I have seen that when we made the income contribution of a Debts security clasified as a avaiable por sale , they sum change in fair value plus dividends.

Is it ok? However when they calculate the carring value they don’t have in consideration the change in fair value :S

The question is Preg 46 Morning mock (A)


First: they wouldn’t sum the change in fair value plus _ dividends _: debt securities don’t pay dividends; they pay _ coupons _.

Second, it seems odd that they would net the change in fair value and the dividends: the latter are taxable, while the former are not. Furthermore, the latter are included on the income statement, while the former are reported in OCI.

It’s weird, to say the least.