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Classification of debt security | Valuation | Treatment of unrealized gain/loss | Other income statement effects |
Trading | Fair value | Recognized in net income | Interest and dividends as earned |
Held-to-maturity | Amortized cost basis | Not recognized | Interest as earned Credit component of other-than-temporary impairment losses through income and remainder in OCI Gains and losses from sale |
Available-for-sale | Fair value | Recognized in AOCI as a separate component of stockholders’ equity | Interest as earned Credit component of other-than-temporary impairment losses through income and remainder in OCI Gains and losses from sale |
Measurement of equity security | Valuation | Treatment of unrealized gain/loss | Other income statement effects |
Equity securities with readily determinable fair value | Fair value | Recognized in net income | Dividends as earned |
Equity securities without readily determinable fair value | Fair value / NAV
/ measurement alternative
| Recognized in net income | Dividends as earned Gains and losses from sale Impairment loss (if applicable) 2 |
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Select a section below and enter your search term, or to search all click Financial statement presentation