. Suppose XYZ holds stocks currently valued at $20 million.
Since Security C's fair value at 12/31/93 wa in excess of cost, no unrealized loss
or allowance for decline in long-term marketable equity securities was reported.
For debt securities, under current practice, no unrealized loss
need be recognized.
If possible, the home with an unrealized loss
should be sold and the home with the unrealized gain should become the principal residence of the couple.
One, which was not caused by the filing of a consolidated return, involved unrealized losses
when P sells S.
Net loss for the quarter of $2.5 million, or a loss of $0.08 per common share, which includes the impact of a $605,000 unrealized loss
on commodity derivatives, versus net loss of $1.3 million, or a loss of $0.04 per common share in the 2015 quarter, which included the impact of a $1.8 million unrealized gain on commodity derivatives.
Nissan attributed the sharp downward revision to the 76 billion yen unrealized loss
that emerged on its securities holdings due to the stock market plunge -- the difference between the book and market value of the same securities.
Net loss for the quarter of $3.2 million, or a loss of $0.10 per common share, which includes the impact of a $1.2 million unrealized loss
on commodity derivatives, versus net loss of $4.9 million, or a loss of $0.15 per common share in the 2015 quarter, which included the impact of a $1.6 million unrealized loss
on commodity derivatives.
The reported GAAP net loss was determined based primarily on the following: $3.5 million of net interest income, $1.1 million of net servicing income, a net realized gain of $0.3 million on the RMBS portfolio, a net realized loss of $1.5 million on derivatives, a net unrealized loss
of $5.2 million on derivatives, a net unrealized loss
of $2.3 million on the Excess MSR portfolio, a net unrealized loss
of $2.2 million on the MSR portfolio and general and administrative expenses and management fees paid to Cherry Hill's external manager in the aggregate amount of $1.5 million.
The total net realized and unrealized loss
was (USD38,068,438) or (USD0.18) per share for the same period.
The value achieved through the sales represents a moderate improvement relative to the carrying value as of March 31, 2015, which reflected an unrealized loss
of USD149 million.
Net realized and unrealized gains, for three months ended January 31, 2015 were USD9,380,765 or USD0.60 per share compared to net realized and unrealized loss
of USD4,159,746 or USD0.27 per share for first quarter of fiscal year 2014.