Gains that arise from an increase in the value of an asset that has not been sold or a decrease...

A reserve that consists of the cumulative fair value gains or losses on available for sale assets (AFS), and is...

It stands for available for sale reserve; a reserve that consists of the cumulative fair value gains or losses on...

It stands for fair value gains; changes (increments) in values of assets and liabilities that are driven by changes in...

Changes (increments) in values of assets and liabilities that are driven by changes in fundamental economic factors (such as price...