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Market Value Accounting: Debt Investment Securities Held by Banks

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Report Type Reports and Testimonies
Report Date Dec. 23, 1991
Report No. AFMD-92-10
Subject
Summary:

What effect will market value accounting have on banks' financial statements? This report deals with the implications of market value accounting for debt investment securities held by banks. GAO provides information on the (1) composition of bank investment security holdings and their significance in relation to total bank assets, (2) impact of fluctuating interest rates on the market values of bank debt investment security portfolios, and (3) maximum potential effects on earnings and security capital.

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