Bankowość · 18/04/1994
Capital Adequacy; Net Unrealized Holding Gains and Losses on Available-for-Sale Securities
The Office of the Comptroller of the Currency (OCC) proposes to amend its capital adequacy rules to include unrealized holding gains and losses on available-for-sale securities in the definition of common stockholders' equity, consistent with GAAP.
Source: Federal Register — Office of the Comptroller of the CurrencyOpen original release →