Unrealized Gain (Loss) (SF.BS.UnrealizedGainLoss) refers to all the unrealized/ revaluation gains (losses) reported in Equity. The unrealized gains (losses) are usually due the valuations of Investment Securities and Fixed Assets owned by the company. Securities Available-for-Sale are valued at market value and unrealized gains (losses) are included as a part…
Unrealized Gains (Losses) (SF.IS.UnrealizedGains) refers to the unrealized gains on securities available for sale as a part of comprehensive income. It can be found in the non-operating segment of a company’s income statement. Unrealized Gains (Losses) (SF.IS.UnrealizedGains) was used historically but has been discontinued now because of changes in accounting…
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))
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…
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))
