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Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10Q Quarterly Report pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934 For the quarterly
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How to fill out securities available-for-sale at fair

01
To fill out securities available-for-sale at fair, follow these steps:
02
Determine the fair value of the securities at the balance sheet date.
03
Compare the fair value with the cost of the securities.
04
If the fair value is higher than the cost, record the unrealized gain in the Other Comprehensive Income (OCI) section of the balance sheet.
05
If the fair value is lower than the cost, record the unrealized loss in the OCI section of the balance sheet.
06
Update the fair value and carrying value of the securities regularly and adjust the OCI section accordingly.
07
Disclose relevant information about the securities in the notes to the financial statements.

Who needs securities available-for-sale at fair?

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Companies that invest in marketable securities or financial instruments and follow the Generally Accepted Accounting Principles (GAAP) must report securities available-for-sale at fair.
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Investors, analysts, and stakeholders interested in a company's financial position and performance may also need information about securities available-for-sale at fair to assess the risk and value of the investments.

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Securities available-for-sale at fair value are financial assets that are not classified as held-to-maturity or trading securities. They are recorded at fair market value on the balance sheet, with unrealized gains and losses reported in other comprehensive income.
Entities that prepare financial statements in accordance with generally accepted accounting principles (GAAP), including public companies, are required to report securities available-for-sale at fair value.
To fill out securities available-for-sale at fair, companies must assess their investments' fair value at the reporting date and adjust their balance sheet entries accordingly, reporting any unrealized gains or losses in other comprehensive income.
The purpose of classifying securities as available-for-sale at fair value is to provide transparency about an entity's financial position, reflect current market conditions, and assist investors in understanding potential gains or losses.
Companies must report the fair value of the available-for-sale securities, any unrealized gains and losses in other comprehensive income, and disclose the methods and assumptions used to determine fair value.
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