The capital gains that an entity realizes but cannot distribute tax-free to its shareholders/ owners. This inability to distribute the...

A change in intent and ability to continue with a specific classification to maturity. More specifically, tainting occurs if an...

An accounting rule that defines a situation (tainting) in which classification of an investment as held-to-maturity (HTM) is prohibited if...

A portfolio of financial assets (a debt security portfolio) that gets tainted by a change in an entity's intention and...