Unrealized Losses (SF.IS.UnrealizedLosses_Banks) refers to unrealized losses on the fair value change of securities which is available-for-sale.

Unrealized Losses (SF.IS.UnrealizedLosses_Banks) does not include:

• Other-than-temporary investment losses (classified as Other Unusual Expense (SF.IS.OtherUnusualExp_Banks))
• Impairment/write-off of financial assets (classified as Other Unusual Expense (SF.IS.OtherUnusualExp_Banks))

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)