Unrealized Gains (SF.IS.UnrealizedGains_Banks) refers to the unrealized gains on the fair value change of securities which is available-for-sale.

Unrealized Gains (SF.IS.UnrealizedGains_Banks) includes:

• Paper gains on securities

Unrealized Gains (SF.IS.UnrealizedGains_Banks) does not include:

• Dividends from investments in affiliates, subsidiaries, joint ventures, partnerships (classified as Investment Income (SF.IS.InvInc_NonOperating))

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)