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Banking

Unrealized Holding Gains and Losses

The holding gains and losses that arise from items (assets/ economic resources) that are still held or liabilities still owed...

Non-Realized Holding Gains and Losses

The holding gains and losses that arise from items (assets/ economic resources) that are still held or liabilities still owed...

Holding Losses

The loss in value that results from holding an asset over a period of time. It arises when the value...