
- UID
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- 主题
- 8
- 注册时间
- 2011-7-11
- 最后登录
- 2016-4-19
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So, anything that flows though to OCI instead of the NI statement violates the clean surplus relationship:
OCI =
unrealized g/l in AFS
unrealized g/l from CF Hedge
unrealized g/l from current rate method
pension adjustments |
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