Dealer Trading Account Profit (SF.IS.DealerTradingAccountProfit) refers to the profits on trading securities where a bank is engaged in securities brokerage services through its subsidiaries. Trading securities may include derivative securities, government securities, fixed income securities, and equity securities.

Dealer Trading Account Profit (SF.IS.DealerTradingAccountProfit) includes:

• Income/profits from trading securities

Dealer Trading Account Profit (SF.IS.DealerTradingAccountProfit) does not include:

• Securities brokerage fees (classified as Commissions/Fees From Securities Activities (SF.IS.Comm_Fees_FromSecuritiesActivities))

Related Entries

• Accounting Change (SF.IS.AccountingChange)
• Advertising Expenses (SF.IS.AdvertisingExp)
• Allowance for Funds Used During Construction (SF.IS.AllowanceForFundsUsedDuringConst)
• Amortization of Acquisition Costs (SF.IS.AmortAcqCosts_Banks)
• Amortization of Acquisition Costs (SF.IS.AmortAcqCosts)