so, in other words, mark-to-market is only applicable when mortgage-backed securities are treated as marketable securities having greater liquidity and available for sale within a current year
-AFS securities are marked, with changes going through OCI, meaning it does not impact regulatory capital
-Held to maturity securities are not marked, however, when the securities are impaired (OTTI), then it it written down to fair value through the income state.
so, in other words, mark-to-market is only applicable when mortgage-backed securities are treated as marketable securities having greater liquidity and available for sale within a current year
shiznaw 2 years ago
-Trading Securities are Marked
-AFS securities are marked, with changes going through OCI, meaning it does not impact regulatory capital
-Held to maturity securities are not marked, however, when the securities are impaired (OTTI), then it it written down to fair value through the income state.
PrinciplesGirl 2 years ago
isn't mark to market only applicable to those securities one treats as available for sale
shiznaw 2 years ago