What is the derecognition of financial assets?

The results show that ex-ante less-capitalized banks (treatment group) realize more gains on AFS securities, relative to better-capitalized banks (control group) ... AVAILABLE-FOR-SALE SECURITIES AVAILABLE-FOR-SALE SECURITIES - Gross Realized Gains (Details) · AVAILABLE-FOR-SALE SECURITIES - Collateralized Debt Obligation ( ... Nov 12, 2018 ... AFS securities are not owned with the intention of making a profit. So market value changes go through OCI (AOCI on the balance sheet). Because ... Sale of available for sale securities ... I understand that gain and losses associated with available for sale securities are recorded in other comprehensive ... Dec 18, 1998 ... NOTICE OF NATIONAL POLICY 47-201 TRADING IN SECURITIES USING THE INTERNET AND OTHER ELECTRONIC MEANS Purpose of Proposed Policy Introduction ... Trading Volume; 11. Trading and Available-for-Sale Securities; 13. Cross-Jurisdictional Claims; 14. Cross-Jurisdictional Liabilities; 15. Ancillary Indicators; ... Dec 31, 2020 ... ... SALE (BHC CONSOLIDATED),9822890 BHCK3123,LOANS AND LEASE FINANCING ... SECURITIES WITH REMAINING MATURITY OF 1 YEAR OR LESS (BHC ... Trading Securities Using Trailing Stops. P. W. Glynn and D. L. Iglehart. Management Science,Vol. 41 (6), 1096-1106 (1995). GI95a.pdf. In financial markets ... Dec 31, 2020 ... ... SALE (BHC CONSOLIDATED),23193592 BHCK3123,LOANS AND LEASE FINANCING ... SECURITIES WITH REMAINING MATURITY OF 1 YEAR OR LESS (BHC ... “Available-for-sale” (“AFS”) generally means that the company plans to hold the equity security for a period greater than 1 year.