Quarterly Fed Reporting (Call Report)
Manager of Financial Reporting
Tim Beer
Presented by Hussein Elkhatib
FR Y-9C Report Cont’d
Reported To:
 Federal Reserve
Purpose:
 To asses and monitor the financial condition of the
bank holding company organization which may
include parent, bank and non-bank entity.
 To monitor financial institutions between on-site
inspection.
FR Y-9C Report Cont’d
Background:
 Initiated as FR Y9 in 1998.
 Revised to parallel the call report for
commercial banks.
 Split into 2 reports in 1986:
a) FR Y9C (Consolidated Statement).
b) FR Y9LP(Parent Comp Statm’t).
FR Y-9C Report Cont’d
Background:
 In 1990, several schedules were added to
allow the Risk Based Capital Calculation.
 In 2006, asset’s threshold for filing increased
to $ 500 million.
FR Y-9C Report Cont’d
Regulation:
 This report is required under regulation Y and the Bank
Holding Company Act of 1956 as amended.
 Bank holding companies with total consolidated assets of
$ 500 million or more are required to file FR Y-9C.
 Bank Holding Companies meeting certain criteria must file
this report (FR Y-9C), regardless of their size.
Frequency:
 Quarterly, as of the last day of the quarter.
FR Y-9C Report Schedules
Report of Income for Bank Holding Companies
(Schedule Breakdown)
Schedule HI
Consolidated Income Statement
Schedule HI-A
Changes in Equity Capital
Schedule HI-B
Charge-Offs and Recoveries on
Loans and Leases and Changes in
Allowance for Loan and Lease
Losses
Notes to the Income Statement Financial Items
Notes to the Income Statement-Other
FR Y-9C Report Schedules
Consolidated Financial Statm’t for Bank Holding
Companies (Schedule Breakdown)
Schedule HC
Consolidated Balance sheet
Schedule HC-B
Securities
Schedule HC-C
Schedule HC-D
Loans & Lease Financing
Receivables
Trading Assets & Liabilities
Schedule HC-E
Deposit Liabilities
Schedule HC-F
Other Assets
Schedule HC-G
Other Liabilities
Schedule HC-H
Interest Sensitivity
FR Y-9C Report Schedules
Consolidated Financial Statm’t for Bank Holding
Companies (Schedule Breakdown) Cont’d
Schedule HC-I
Ins Related Underwriting Activities
Schedule HC-K
Quarterly Averages
Schedule HC-L
Derivatives & Off-Balance Sheet
Items
Memoranda
Schedule HC-M
Schedule HC-N
Schedule HC-P
Schedule HC-Q
Schedule HC-R
Past Due and Non accrual Loans,
Leases and Other Assets
Closed-End 1-4 Family RMB
Activities in Domestic Offices
Financial Assets & Liabilities
Measured at Fair Value
Regulatory Capital
FR Y-9C Report Schedules
Consolidated Financial Statm’t for Bank Holding
Companies (Schedule Breakdown) Cont’d
Schedule HC-S
Servicing, Securitization, and
Assets Sale Activities
Notes to Balance Sheet Financial Items
Notes to Balance Sheet-Other
FR Y-9C Report Schedules
Schedule HI- Consolidated Income Statement
1. Interest Income
2. Interest Expense
3. Net Interest Income
4. Provision For Loan and Lease Losses
5. Non Interest Income
6. Realized gain (losses) from Held to Maturity securities
Realized gain (Losses) from available-for-sale Securities
7. Non Interest Expense
8. Income (Loss) before Income taxes and Extraordinary items and other adjustments
9. Applicable Income Taxes (Foreign and Domestic)
10. Minority Interest
11. Income (Loss) before extraordinary Items and other adjustments
12. Extraordinary items, net of applicable taxes and minority interest
13. Net Income (Loss)
FR Y-9C Report HI-A
Schedule HI-A Changes in Equity Capital
1
Previous Year Equity Capital
2
Restatement due to correction of material accounting errors and changes in accounting principles
3
Balance end of previous year as restated
4
Net Income (Loss)
5
Sale of perpetual preferred stock
6
Sale of common stock
7
Sale of treasury
8
Less: Purchase of treasury Stock
9
Changes incident to business combination
10
Less: cash dividends declared on Preferred
11
Less: cash dividends declared on Common stock
12
Other comprehensive income
13
Changes to the offsetting debit to the liability for employee stock ownership plan
14
Other Adj to equity capital
15
Total Equity Capital End of Current Year (Yellow minus Pink)
FR Y-9C Report HI-B
Schedule HI-B- Charge-Offs & Recoveries on Loans & Lease & Changes in Allowance For Loan
& Lease Losses
I Charge-Offs & Recoveries On Loan & Leases
Charge-offs Recoveries
1 Loan Secured by Real Estate:
a. Construction, Land Development, and other Land Loans in domestic offices:
b. Secured by Farm Land in domestic Offices
c. Secured by 1-4 family residential properties in domestic Offices
(1) Revolving, open-end Loans Secured by 1-4 family residential properties in domestic Offices & extended under lines of Credit
(2) Closed-end Loans Secured by 1-4 family residential properties in domestic offices:
(a) Secured by first Liens
(b) Secured by junior Liens
d. Secured by multifamily ( 5 or more) residential properties in domestic offices
e. Secured by nonfarm nonresidential properties in domestic offices
f . In domestic offices
2 Loans to depository institutions and acceptances of other banks:
a. To U.S. banks and other U.S. depository institutions
b.To Foreign banks
3 Loans to finance agricultural production and other loans to farmers
4 Commercial & Industrial Loans:
a. To U.S addresses (domicile)
b. To non-U.S addresses (domicile)
5 Loans to individuals for household, family, and other personal expenditures:
a. Credit Cards
b. Other (includes single payment, installment, all student loans and revolving credit plans other than credit cards
6 Loans to foreign governments & official institutions
7 All other Loans
8 Lease Financing Receivables
a. Leases to individuals for household, family, & other personal expenditures
b. All other Leases
9 Total
Sum 1-8
Sum 1-8
FR Y-9C Report Schedule HI-B Cont’d
Changes in Allowances for Loan & Lease Losses
Beg. Allow. Bal.
Adjustment
Recoveries
Prov for
Loan & Lease Losses
Charge-Offs
Balance @ End of Current Period
Write-downs
FR Y-9C Report Schedule HC
Schedule HC- Consolidated Balance Sheet- Assets
1. Cash and Balances due From Depository Institutions:
a. Noninterest-bearing balances and Currency and Coin
b. Interest-bearing balances:
(1) In U.S. Officies
(2) In foreign officies, Edge and Agreement Subsidaries, and IBFs
2. Securities:
a.Held-to-maturity securities
b. Available-for-sale securities
3. Federal Funds Sold and Securities Purchased Under agreements to resell:
a. Federal Funds Sold in Domestic Offices
b. Securities Purchased under agreements to resell
4. Loans and Lease Financing Receivables:
a. Loans & Leases held for sale
b. Loans & Leases, net of unearned Income
c. LESS: Allowance for Loan & Lease Losses
d. Loan & & Leases net of Unearned Income and Allowances
5. Trading assets
6. Premises and Fixed assets (including Capitalized Leases)
7. Other Real Estate Owned
8. Investment in Unconsolidated Subsidiaries & Associated Companies
9. Intangible Assets:
a. Goodwill
b. Other Intangible Assets
10. Other Assets
11. Total assets (SUM 1-10)
FR Y-9C Report Schedule HC cont’d
Schedule HC- Consolidated Balance Sheet-Liabilities
1. Deposits:
a. In Dmestic Officies
(1) Noninterest-bearing
(2) Interest-bearing
b. In Forign Officies, Edge & Agreement Subsidaries, & IBFs:
(1) Noninterest-bearing
(2) Interest-bearing
2. Federal Funds Purchased & Securities Sold Under Agreements to Repurchase:
a. Federal Funds Purchased in Domestic officies
b. Securities Sold Under Agreement to Repurchase
3. Trading Liabilities
4. Other Borrowed Money
5.a. Subordinated Notes & Debentures
b
Subordinated Nots payable to unconsolidated Trusts Issuing Trust prefferred Securities, & Trust Preferred Securities
Issued by Consolidated Special Purpose Entities
6. Other Liabilities
7. Total Liabilities (Sum1-6)
FR Y-9C Report Schedule HC Cont’d
Schedule HC- Consolidated Balance Sheet-Equity Capital
1. Perpetual Preferred stock & Related Surplus
2. Common Stock (Par Value)
3. Surplus (Exclude all surplus Related to Preferred Stock)
4
a. Retained Earnings
b. Accumulated Other Comprehensive Income
5. Other Equity Capital Components
6. Total Equity Capital (Sum 1-5)
7. Total Liabilities, Minority Interest, and Equity Capital
FR Y-9C Report Schedule HC-B
Schedule HC-B- Securities
Held-to-Maturity
1 U.S. Treasury Securities
2 U.S Government agency Obligations (exclude Mortgage Backed-Securities):
a: Issued by U.S Government Agencies
b: Issued by U.S. Government Sponsored Agencies
3 Securities Issued by States and Political Subdivisions in the U.S
4 Mortgage-backed Securities:
a. Pass-Through Securities:
(1) Gurateed by GNMA
(2) Issued by FNMA & FHLMC
(3) Other pass-through Securities
b. Other Mortgage-backed Securities (include CMO,REMIC, MBS)
(1) Issued or Guranteed by FNMA, FHLMC, or GNMA
(2) Collateralized by MBS Issued or Guranteed by FNMA, FHLMC, or GNMA
(3) All other Mortgage-backed Securities
5 Asset-backed Securities (ABS)
6 Other debt Securities:
a. Other Domestic debt Securities
b. Foreign Debt Securities
7 Investments in Mutual Funds and other Equity Securities with readily determine FV
8 Total Securities (SUM 1-7)
Available-for-Sale
FR Y-9C Report HC-C
Schedule HC-C – Loans and Lease Financing Receivables
CONS
Domestic Offices
Sum 1-8
Sum 1-8
1 Loan Secured by Real Estate:
a. Construction, Land Development, and other Land Loans in domestic offices:
b. Secured by Farm Land in domestic Offices
c. Secured by 1-4 family residential properties in domestic Offices
(1) Revolving, open-end Loans Secured by 1-4 family residential properties in domestic Offices & extended under lines of Credit
(2) Closed-end Loans Secured by 1-4 family residential properties in domestic offices:
(a) Secured by first Liens
(b) Secured by junior Liens
d. Secured by multifamily ( 5 or more) residential properties in domestic offices
e. Secured by nonfarm nonresidential properties in domestic offices
f . In domestic offices
2 Loans to depository institutions and acceptances of other banks:
a. To U.S. banks and other U.S. depository institutions
b.To Foreign banks
3 Loans to finance agricultural production and other loans to farmers
4 Commercial & Industrial Loans:
a. To U.S addresses (domicile)
b. To non-U.S addresses (domicile)
5 Loans to individuals for household, family, and other personal expenditures:
a. Credit Cards
b. Other (includes single payment, installment, all student loans and revolving credit plans other than credit cards
6 Loans to foreign governments & official institutions
7 All other Loans
8 Lease Financing Receivables
a. Leases to individuals for household, family, & other personal expenditures
b. All other Leases
9 Total
FR Y-9C Report Schedule HC-D
Schedule HC-D- Trading Assets & Liabilities
Asset
1 U.S. Treasury Securities in Domestic Offices
2 U.S Government Agency Obligations in Domestic Offices (exclude Mortgage-backed securities)
3 Securities Issued by States and Political Subdivision in the U.S. in Domestic Offices
4 Mortgage-backed Securities (MBS) in Domestic Offices:
a. Pass-through Securities Issued or Guaranteed by FNMA, FHLMC, or GNMA
b. Other MBS Issued or Guaranteed by FNMA, FHLMC, or GNMA (Include CMOs,REMICs, and Stripped MBS
c. All Other Mortgage-backed Securities
5 Other Debt Securities in Domestic Offices
6 Other Trading assets in Domestic Offices
7 Derivative with a Positive Fair Value:
a. In Domestic Offices
b. In Foreign Offices
8 Total Trading Assets (Sum 1-7)
Liabilities
1 Liability for Short Liabilities
2 Derivative with a Negative Fair Value
3 Total Trading Liabilities (Sum 1-2)
FR Y-9C Report Schedule HC-E
Schedule HC-E- Deposit Liabilities
1 Deposits Held in Domestic Offices of Commercial Bank Subsidiaries of the Reporting Bank Company:
a. Demand Deposit
b. NOW, ATS, & Other Transaction Accounts
c. Money Market Deposit Accounts & Other Savings accounts
d. Time Deposit of Less Than $ 100,000
e. Time Deposit of $ 100,000 or more
2 Deposit Held in Domestic Offices of Other Depository Institutions that are subsidiaries of the Reporting Bank Companies
a. Non-interest bearing Balances
b. Now,ATS, & Other Transaction accounts
c. Money Market Deposit Accounts & Other Savings accounts
d. Time Deposit of Less Than $ 100,000
e. Time Deposit of $ 100,000 or more
FR Y-9C Report Schedule HC-F
Schedule HC-F - Other Assets
1. Accrued Interest Receivable
2. Net Deferred Tax Asset
3. Interest-only Strips Receivable (Not Security) on:
a. Mortgage Loans
b. Other assets
4. Equity securities that Do Not have readily determined Fair Value
5. Life Insurance Assets
6. Other
7. Total (Sum 1-6)
FR Y-9C Report Schedule HC-G
Schedule HC-G - Other Liabilities
1. Net Deferred Tax Liabilities
2. Allowance for Credit Losses on Off-balance Sheet Credit Exposures
3. Other
4. Total (Sum 1-3)
FR Y-9C Report Schedule HC-H
Schedule HC-G - Interest Sensitivity
1. Earning Assets that are replicable within one year or mature within one year
2. Interest-bearing deposit liabilities that reprices within one year or mature within on year
3. Long-Term debt that reprices within one year
4. Variable rate preferred stock (both limited-life and perpetual stock)
5. Long-Term debt that is scheduled to mature within one year
FR Y-9C Report Schedule HC-I
Schedule HC-I - Insurance- Related underwriting Activities (Including Reinsurance)
I. Property and Casualty Underwriting
Assets
1. Reinsurance Recoverable
2. Total Assets
Liabilities
3. Claims and Claim adjustment Expense Reserves
4. Unearned Premiums
5. Total equity
6. Net Income
FR Y-9C Report Schedule HC-I Cont’d
II. Life and Health Underwriting
Assets
1. Reinsurance Recoverable
2. Separate Account assets
3. Total Assets
Liabilities
4. Policyholder benefit and contract-holder benefit
5. Separate account liabilities
5. Total equity
6. Net Income
FR Y-9C Report Schedule HC-K
Schedule HC-K- Quarterly Averages
Assets
1. Securities
2. Federal funds sold and securities purchased under agreements to resell
3. Loan and Leases
4. a. Trading assets
b. Other Earning Assets
5. Total Consolidated Assets
Liabilities
6. Interest-bearing deposits (domestic)
7. Interest-bearing deposits (foreign)
8. Federal funds purchased and securities sold under agreements to repurchase
9. All other borrowed money
Equity
10. Equity Capital (excludes limited-Life preferred stock)
FR Y-9C Report Schedule HC-L
Schedule HC-L- Derivatives and Off-Balance-Sheet Items
1. Unused commitments
a. Revolving open-end loans secured by 1-4 family residential properties. E.g. home, equity line
b. Credit Card Lines
c. (1) Commitments to fund commercial real estate, construction, & land development loans secured by real estate
(A) 1-4 family residential construction loan commitment
(B) Commercial real estate, other construction loan, and land development loan commitments
(2) Commitment to fund commercial real estate, construction, & land development loans not secured by real estate
d. Securities Underwriting
e. other Unused Commitment
2. Financial standby letters of credit and foreign office guarantees
a. Amount of financial standby letters conveyed to others
3. Performance standby letters of credit and foreign office guarantees
a. Amount of performance standby letters conveyed to others
4. Commercial & similar letters of credit
5. Securities lent
FR Y-9C Report Schedule HC-L Cont’d
Schedule HC-L- Derivatives and Off-Balance-Sheet Items cont'd
Guarantor
7. Credit derivatives:
a. Notional amount:
(1) Credit default swaps
(2) Total Return Swaps
(3) Credit Options
(4) Other Credit Derivatives
b. Gross Fair Values:
(1) Gross positive fair value
(2) Gross negative fair value
8. Spot foreign exchange contracts
Beneficiary
FR Y-9C Report Schedule HC-L Cont’d
Schedule HC-L- Derivatives and Off-Balance-Sheet Items cont'd
9. All Other off-balance-sheet Items
a. Securities Borrowed
b. Commitments to purchase when issued securities
c. Commitment to sell when issued securities
FR Y-9C Report Schedule HC-N
Schedule HC-N Includes the Following:
… Past Due & Non-accrual Loans
… Past Due & Non-accrual Leases
… Past Due & Non-accrual Other Assets
Note that it requires all these elements to be reported based on the following Criteria:
 Past Due through 89 days & still accruing
 Past Due through 90 days or more & still accruing
 Non-accrual
FR Y-9C Report Schedule HC-P
Closed-End 1-4 Family Residential Mortgage Banking Activities in
domestic Offices to be reported as to the following:
 1-4 Family Mortgages Sold
 1-4 Family Mortgages Held-For-Sale @ quarter-end
FR Y-9C Report Schedule HC-R
Total Risk Capital
Tier 1 minus
Deduction for
Total risk-based
capital
Tier 2 minus
Deduction for
Total risk-based
capital
Tier 3 minus
Deduction for
Total risk-based
capital
FR Y-9C Report Schedule HC-R
Tier 1 Capital
Total
Equity
Capital
Net Unrealized
Gain (Losses)
On AFS
Securities
Net unrealized
Loss on AFS
Equity
Securities
Minority
Interest in
Consolidated
Subsidiary
Qualifying
trust preferred
securities
Accumulated
Net gain ( Loss)
On cash flow
hedge
Nonqualifying
Perpetual preferred
stock
Other addition
To
(deduction from)
Tier 1 Capital
Disallowed
goodwill& & other
Disallowed intangible
assets
Cumulative change in fair value of all liabilities accounted for under fair
value option that is included in retained earnings and is attributable
to changes in the bank holding companies
FR Y-9C Report Schedule HC-R
Tier 2 Capital
Qualifying
subordinated
Debt & Redeemable
Preferred stock
Cumulative perpetual
Stock includible in
Tier 2 Capital
Allowance for loan &
Lease losses includible
In tier 2 capital
Unrealized gain on AFS
Securities includible
In Tier 2 Capital
Other
Tier 2 Capital
Component
Note that Allowable Tier Capital is the Lesser
of Tier 1 or Tier 2
FR Y-9C Report Schedule HC-R
Tier 3 Capital
Capital allocated for Market Risk
FR Y-9C HC-R Risk weighted Asset
Balance sheet Asset Categories
 Cash & Due From
 Held-to Maturity Securities
 Available-for-Sale Securities
 Loan & Leases Held for sale
 Loan & Leases, Net of Unearned income
 (Allowance for Loan & Lease Losses)
 Trading assets
 All Other Assets
Total Asset : Sum Of the above
FR Y-9C HC-R Risk weighted Asset
Derivatives & Off-Balance-Sheet Items









Financial Standby Letters
Performance Standby Letters
Commercial & Similar Letters of Credit
Securities Lent
Retained Recourse on Small business Obligations Sold with Recourse
Recourse and Direct Credit Substitutes
All Other financial Assets Sold with Recourse
Unused Commitments with an Original Maturity Exceeding One Year
Derivative Contracts
FR Y-9C Report Schedule HC-R
Risk-Weighted Assets by risk weight Category (0 %, 20%, 50%, 100 %):
Balance sheet Asset Categories Total
Multiplied by
Risk weight Category (0 %, 20%, 50%, 100 %):
Plus
Derivatives & Off-Balance-Sheet Items Total
Multiplied by
Risk weight Category (0 %, 20%, 50%, 100 %):
FR Y-9C HC-R Risk weighted Asset
Total Risk weighted Assets:
Risk-Weighted Assets by risk weight Category
Minus
Excess Allowance For Loan & Lease Losses
Minus
Allocated Transfer Risk reserved
FR Y-9C Report Capital Ratios
Tier 1 Leverage Ratio :
Tier 1 Capital
Av. Total Assets
Tier 1 Risk Based Capital Ratio : Tier 1
Total Risk Weighted Assets
Total Risk-based Capital Ratio : Total Risk-based Capital
Total Risk Weighted Assets
FR Y-9C Report Schedule HC-S
Servicing, securitization, & Assets Sale Activities to be reported according
to the following:
 1-4 Family Residential Loans
 Home Equity Lines
 Credit Card Receivables
 Auto Loans
 Other Consumer Loans
 Commercial and Industrial loans
 …All Other Loans
…All Other Assets
…All Leases
Terminology
Standby letter of credit: is an assurance that your company has the financial resources to
perform as agreed under contract - whether that is to provide products or services or to
make payments for goods, supplies, loans or other indebtedness. The issuing Bank
essentially substitutes its credit standing for that of your company in order to facilitate the
trade transaction or contract.
Terminology
 Investments: Assets that are held for control, appreciation, regular income, or a







combination of the above.
Off-balance-sheet risk: Risk of accounting loss from a financial instrument that
exceeds the amount recognized for the instrument in the balance sheet.
Accrual: An accounting process of recognizing assets or liabilities and the
related liabilities, assets revenues, expenses, gains, losses for amounts expected
to be received or paid, usually in cash, in the future.
Deferral: An accounting process of recognizing a liability resulting from a
current cash receipt or an asset resulting from a current cash payment with
deferred recognition of revenues, expenses, gains, or losses.
Amortization: An accounting process of reducing an amount by periodic
payments or write-down.
Goodwill: Any excess purchase price over underlying equity.
Limited Lives: Plant and equipment have limited service lives; thus their cost
must be allocated to the periods benefited by the application of depreciation
charges.
Indefinite Lives: Land seem to have Indefinite life.
Terminology
Intangible assets: Assets without physical substance that provide economic benefits through the
rights and the privileges associated with their possession such as lease, leasehold improvement,
trademark, etc.
Bonds: Are contractual agreement between the issuer (borrower) and the purchaser (lender). The
borrower promises to pay the lender the principal amount along with interest, usually as coupon
Payment.
Debenture Bonds: Are unsecured bonds; they are not supported by a lien or mortgage on specific
Assets.
Convertible Bonds: Bonds may be converted to stock at the bondholder’s option.
Accrued Liabilities: An expense incurred but not yet paid in cash.
Securities: Are evidence of debt or ownership or a related right. It includes options and warrants
as well as debt and stock.
Stock rights: Privileges awarded by the corporation to acquire additional shares of capital stock
under prescribed conditions.
Terminology
Stock warrants: Physical evidence of stock rights. It conveys the time, the number of stocks the
owner is entitled to, and the life of the rights( The time period over which the right could be
exercised)
Dividends: Represent the distribution to stock holders of a proportionate sale of retained earnings
Retained Earnings: Accumulated earnings less losses and dividends.
Financial Instrument: it is cash, evidence of an ownership interest in an entity, or a contract that
have contractual obligations and contractual rights.
Derivative Instrument: is an instrument or other contract that
--Has a specific interest rate, security price, commodity price, foreign exchange rate, or other
variables
--Requires zero or small investment smaller than what other contract requires
--Can be settled by means outside the contract
Hedging: Is a risk management strategy to protect against the possibility of loss, such as from
price fluctuation. This strategy involves counterbalancing transactions in which a loss from a
financial instrument or cash flow stream would be offset by a gain on the related derivative
Terminology




1.
2.
3.
Derivatives are recognized as assets or liabilities on the financial statements
Fair value is used to measure derivatives.
Change in fair value of non-hedge derivatives are reported as gains or losses in earnings.
Accounting for the unrealized gains or losses from the changes in fair value of hedge derivatives
depends on the intended use of derivative.
Fair value hedge- reported in earnings
Cash flow hedge- effective portion reported in other comprehensive income; ineffective portions
reported in earnings
Hedge of a net investment in foreign operation- effective portion reported in other comprehensive
income; ineffective portion reported in earnings.
Terminology
Investment in securities are classified as follow: Trading, Available-for sale (AFS), and HeldTo-Maturity (HTM).
Trading
AFS
HTM
Type of Security
Debt or Equity
Debt or Equity
Debt
Accounting at acquisition
Cost (purchase price plus other
direct cost)
Cost (purchase price plus other
direct cost)
Cost (purchase price plus other
direct cost)
End of year valuation
Fair Value
Fair Value
Amortized cost
Valuation for adjustment
Market adjustment account
Market adjustment account
Not adjusted to fair value
Change in Fair Value
Reported in income
Reported in OCI
Not applicable
Other than temporary decline
in FV
Reported in income
Reported in income
Reported in income
Balance sheet classification
Current assets
Either current or non current
assets
Non current assets unless
maturing within one year
Dividends and Interest Earned
Reported in income using
interest method to amortize
associated premium or
discounts
Reported in income using
interest method to amortize
associated premium or
discounts
Reported in income using
interest method to amortize
associated premium or
discounts
Thanks
Hussein Elkhatib