Even two of the seven insurers that continued to suffer unrealized losses
narrowed the losses, the officials said.
Applicable Criteria and Related Research: Treatment of Unrealized Losses
But S&P regards the impact on the banks' capital as minimal because it excludes unrealized gains from the banks' capital ratios while deducting unrealized losses
from their capital when evaluating their capital strength.
As such, banks might not hedge interest rate risk from their securities portfolio since the hedge gains would not be able to mitigate unrealized losses
from AFS securities that flow through to regulatory capital.
Combined, these dividends have averaged 50% of net income attributable to Textainer Group Holdings Limited common shareholders excluding unrealized losses
(gains) on interest rate swaps, net(1) during this period.
While these unrealized losses
may reflect poorly on our
If those projected adverse movements do not occur, or if favorable movements occur, gains in an amount determined by then current market conditions would be recognized in future periods to reverse the prior recognition of unrealized losses
, up to a net loss of $3 million in the best case at maturity of the swaps.
Recorded net income excluding unrealized losses
on interest rate swaps, net(1) of $26.
Operating earnings of $190 million, admission of non-admitted assets of $24 million, and reserve changes of $31 million were offset by realized and unrealized losses
(including mortgage and real estate writedowns of $123 million and $69 million respectively).
The SEC requires a company to disclose the net of realized and unrealized losses
on hedging contracts, not the specifics of what those contracts entailed or what portions of those losses have been realized.
46 per share, and net realized and unrealized losses
of $3,821,726, equal to $0.
Despite the substantial unrealized losses
, Fitch notes that underlying performance of the investment portfolio and the company remains fundamentally solid.