giorgio10

Buff.... I wouldnt approach it that way... Break it down as follow:

No influence:

HFT - only p&l
HTM - N/A
AFS - p&l

Influence:
- yes it increases you cash, but for Reporting assume it is already there in your cash balance
- decreases you investment balance

Control:
- no impact on p&l

Now for cf it always goes through CFI

- Guille