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Entity A purchases a debt instrument for $1,000 on 1 Jan 2018. The debt was designated upon initial recognition as fair value through other comprehensive income. The interest rate on the bond is the same as the effective rate. After accounting for interest for the year to 31 Dec 2018, the carrying amount of the bond is still $1,000.At the reporting date of 31 Dec 2018, the fair value of the instrument has fallen to $950. There has not been a significant increase in credit risk since inception so expected credit losses should be measured at 12 month expected credit losses. This is deemed to amount to $30.?REQUIREDEvaluate the carrying amount of fair value reserve in OCI as at 31 Dec 2018. (If your answer is credit balance of 88, you should enter 88 for a credit balance, otherwise, you should enter -88 for a debit balance.)