available-for-sale Bonds : 活期债券 trading Bonds：交易债券（名）
SECURITYAVAILABLEFORSALE c.10-yearbondswerepurchasedthisyear.Thebondsmatureatthefirstofnextyear.1 TRADINGSECURITIES d.Bondsthatwillmaturein5yearsarepurchased.Theco.wouldliketoholdthemuntiltheymature,butmoneyhasbeentightrecently,andtheymayneedtobesold.2 SECURITYAVAILABLEFORSALE e.Preferredstockwaspurchasedforits...
SECURITYAVAILABLEFORSALE c.10-yearbondswerepurchasedthisyear.Thebondsmatureatthefirstofnextyear.1 TRADINGSECURITIES d.Bondsthatwillmaturein5yearsarepurchased.Theco.wouldliketoholdthemuntiltheymature,butmoneyhasbeentightrecently,andtheymayneedtobesold.2 SECURITYAVAILABLEFORSALE e.Preferredstockwaspurchasedforits...
Available for sale securities can broadly be categorized into the following two categories: Financing Instruments Financing instruments refer to securities that are issued by a company in the form of bonds for the purposes of financing the business’ operations. The securities are recorded as liabilitie...
Hartgraves & Morse, 2013). The held to maturity taxonomy does not include financial assets that the entity labels as being at fair value through profit or loss, as available for sale, or as loans or receivables. The mutual held-to-maturity securities are bonds and other debt s...
Thus, available-for-sale securities are a hybrid. While available-for-sale securities are recorded at fair value or market value, the unrealized gains/losses on them are excluded from current earnings (P&L) and are instead recorded as an adjustment to bonds on the balance sheet. The ...
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(1) when bonds are purchased Borrowing: available for sale financial assets - cost 200000 Available for sale financial assets - interest adjustment Twelve thousand Loans: Bank Deposits - 212000 (2) amortization premium and recognition of fair value changes in June 30, 2008. ...
Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks We test whether banks' investment and financing policies can be explained by tax status. We document changes in bank holdings of municipal bonds in response to changes in tax rules relating to deductibility...
(Points: 6) The effective interest method applied to investments in debt securities is different from that applied to bonds payable. Amortization of a discount decreases from period to period. Amortization of a premium decreases from period to period. The effective-interest method produces a ...