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mbolzicco u sure?

Prior to maturity, only thing regarding HTM that goes into I/S is interest income. They are recorded as amortized cost on the B/S.
If you sell it for a gain, the realized gain goes to I/S just like mbolzicco says.

unrealized g/l is not really accounted for under HTM



Edited 1 time(s). Last edit at Saturday, May 28, 2011 at 01:25PM by passme.

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