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[单选题]

On 1 January 2009, a company that prepares its financial statements according to IFRS issued bonds with the following features:

The company did not elect to carry the bonds at fair value. In December 2011 the market rate on similar bonds had increased to 5% and the company decided to buy back (retire) the bonds after the coupon payment on December 3 As a result, the gain on retirement reported on the 2011 statement of income is closest to:

A.￡340,410

B.￡371,882

C.￡382,556

参考答案与解析：

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