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9. Add paragraphs 320-10-50-2A and 320-10-50-5C, with a link to transition paragraph 326-10-65-4, as follows:
Investments—Debt and Equity Securities—Overall
Disclosure
> Securities Classified as Available for Sale
320-10-50-2 For securities classified as available for sale, all reporting entities shall disclose all of the following by major security type as of each date for which a statement of financial position is presented:
a.   Amortized cost basis
aa.  Aggregate fair value
aaa. Total allowance for credit losses
b.   Total unrealized gains for securities with net gains in accumulated other comprehensive income
c.   Total unrealized losses for securities with net losses in accumulated other comprehensive income
d.   Information about the contractual maturities of those securities as of the date of the most recent statement of financial position presented.
320-10-50-2A If for the purposes of identifying and measuring an impairment the applicable accrued interest is excluded from both the fair value and amortized cost basis of the available-for-sale debt security, an entity may, as a practical expedient, exclude the applicable accrued interest that is included in the amortized cost basis for the purposes of the disclosure requirements in paragraph 320-10-50-2. If an entity elects this practical expedient, it shall disclose the total amount of accrued interest, net of the allowance for credit losses (if any), excluded from the disclosed amortized cost basis.
> Securities Classified as Held to Maturity
320-10-50-5 All reporting entities shall disclose the following for securities classified as held to maturity by major security type as of each date for which a statement of financial position is presented:
a.   Amortized cost basis
aa.  Subparagraph superseded by Accounting Standards Update No. 2019-04.
aaa. Total allowance for credit losses
b.   Subparagraph superseded by Accounting Standards Update No. 2019-04.
c.   Subparagraph superseded by Accounting Standards Update No. 2019-04.
d.   Net carrying amount
dd.  Subparagraph superseded by Accounting Standards Update No. 2016-13.
e.   Gross gains and losses in accumulated other comprehensive income for any derivatives that hedged the forecasted acquisition of the held-to-maturity securities
f.    Information about the contractual maturities of those securities as of the date of the most recent statement of financial position presented. (Maturity information may be combined in appropriate groupings. In complying with this requirement, financial institutions [see paragraph 942-320-50-1] shall disclose the net carrying amount of debt securities on the basis of at least the following four maturity groupings:
1.  Within one year
2.  After one year through five years
3.  After 5 years through 10 years
4. After 10 years.
Securities not due at a single maturity date, such as mortgage-backed securities, may be disclosed separately rather than allocated over several maturity groupings; if allocated, the basis for allocation also shall be disclosed.)
320-10-50-5C If for the purposes of identifying and measuring an impairment the applicable accrued interest is excluded from the amortized cost basis of held-to-maturity securities, an entity may, as a practical expedient, exclude the accrued interest receivable balance that is included in the amortized cost basis of the held-to-maturity securities for the purposes of the disclosure requirements in paragraph 320-10-50-5. If an entity applies this practical expedient, it shall disclose the total amount of accrued interest, net of the allowance for credit losses (if any), excluded from the disclosed amortized cost basis.
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