What are the accounting requirements for troubled debt restructurings involving available-for-sale securities?

Investments in Available-for-Sale Securities and Other Cost Investments. (5) Investments in Available-for-Sale Securities and Other Cost Investments. All ... Valuation difference on available-for-sale securities. 4,322,108. 7,794,198. Remeasurements of defined benefit plans. 139,335. 146,019. Foreign currency ... Debt securities ; Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract] ; Less than Twelve Months, Fair Value, $ 115,714, $ 16,346. + Trading assets, Item 5. Schedule RC – Balance Sheet. + Held-to-maturity securities, Item 2.a. + Available-for-sale securities, Item 2.b. + Trading assets, ... Impairment of available-for-sale securities: 32, Total other-than-temporary impairment of available-for-sale securities, (18), (135), (39), (610). 33, Portion ... The results show that ex-ante less-capitalized banks (treatment group) realize more gains on AFS securities, relative to better-capitalized banks (control group) ... Otherwise, banks must value their securities using available for sale (AFS) accounting, which forces them to mark the securities in their balance sheets using ... Feb 11, 2015 ... Available for sale (AFS): A catch-all for debt and equity securities not captured by either of the above definitions. These are securities that ... Unlisted foreign bonds. −. −. Others. −. −. Policy-reserve-matching bonds. −. −. Equities of subsidiaries and affiliated companies. 984. 984. Available-for-sale ... There will not be any sale or any acceptance of an offer to buy the ... agreement to purchase securities is provided.”. (2) by inserting, after item ...