Securities for Sale (SF.BS.SecuritiesForSale) refers to securities available for sale, reported in accordance with SFAS 115, Accounting for Certain Investments in Debt and Equity Securities. Securities Available for Sale (SF.BS.SecuritiesForSale) are valued at fair market value.

Securities for Sale (SF.BS.SecuritiesForSale) includes:

• Mortgage-backed securities, if not specified for sale or held to maturity
• Investment securities, if not specified for sale or held to maturity, but not including investments in affiliates

Securities for Sale (SF.BS.SecuritiesForSale) does not include:

• Investment in real estate, if not securitized (classified as Other Earning Assets (SF.BS.OtherEarningAssets))
• Trading securities (classified as Trading Account Securities (SF.BS.TradingAccountAssets))

Related Entries

• Acceptances Outstanding (SF.BS.AcceptancesOutstanding)
• Accounts Payable (SF.BS.AccountsPayable)
• Accounts Receivable – Trade, Gross (SF.BS.AccountsReceivable_TradeGross)
• Accounts Receivable – Trade, Net (SF.BS.AcctsReceivable_TradeNet)
• Accrued Expenses (SF.BS.AccruedExpenses)