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Unrealized Losses (Gains) (SF.IS.UnrealizedLosses)

May 5, 2021 Sentieo Support

Unrealized Losses (Gains) (SF.IS.UnrealizedLosses) refers to the paper gains and losses on available-for-sale securities. Unrealized Losses (Gains) (SF.IS.UnrealizedLosses) is defined as a part of comprehensive income by SFAS 130.

Unrealized Losses (Gains) includes:

  • Paper gains and losses on securities

Unrealized Losses (Gains) does not include:

  • Dividend income; equity earnings/losses on affiliates, unconsolidated subsidiaries, partnerships, or joint ventures (before taxes); gains/losses on sale of investment securities, generally for marketable securities available for sale (classified as Investment Income (SF.IS.InvInc_NonOperating))
  • Unrealized gain/loss on investment properties for sale (classified as Investment Income (SF.IS.InvIncome_Operating))

Unrealized Losses (Gains) (SF.IS.UnrealizedLosses) has been used historically but has been discontinued due to  changes in accounting standards. Any Unrealized Gains (Losses) or Fair Value Adjustments on Investment Securities reported in the Operating section should now  be classified as Investment Income (SF.IS.InvIncome_Operating).