This Section provides disclosure guidance on information about
debt securities that is required to be presented in the financial statements.
The disclosures in this Section are required for all interim and annual periods when complete sets of financial statements are provided by an entity. The disclosures in this Section are not required when an entity provides summarized interim financial information. The minimum disclosure requirements for summarized interim financial information issued by publicly traded entities are established in paragraph 270-10-50-1. (P) December 16, 2027; (N) December 16, 2028
270-10-65-1The disclosures in this Section are required for each interim and annual period. For securities classified as available for sale, all reporting entities shall disclose all of the following by major security type as of each date for which a statement of financial position is presented: - a
Amortized cost basis
- aa
- aaa
Total allowance for credit losses
- b
Total unrealized gains for securities with net gains in accumulated other comprehensive income
- c
Total unrealized losses for securities with net losses in accumulated other comprehensive income
- d
Information about the contractual maturities of those securities as of the date of the most recent statement of financial position presented.
(P) December 16, 2027; (N) December 16, 2028
270-10-65-1For securities classified as available for sale, all reporting entities shall disclose all of the following by major security type as of each interim and annual date for which a statement of financial position is presented: - a
Amortized cost basis
- aa
- aaa
Total allowance for credit losses
- b
Total unrealized gains for securities with net gains in accumulated other comprehensive income
- c
Total unrealized losses for securities with net losses in accumulated other comprehensive income
- d
Information about the contractual maturities of those securities as of the date of the most recent statement of financial position presented.
If for the purposes of identifying and measuring an impairment the applicable accrued interest is excluded from both the fair value and amortized cost basis of the available-for-sale debt security, an entity may, as a practical expedient, exclude the applicable accrued interest that is included in the amortized cost basis for the purposes of the disclosure requirements in paragraph 320-10-50-2. If an entity elects this practical expedient, it shall disclose the total amount of accrued interest, net of the allowance for credit losses (if any), excluded from the disclosed amortized cost basis. (P) December 16, 2027; (N) December 16, 2028
270-10-65-1If for the purposes of identifying and measuring an impairment the applicable accrued interest is excluded from both the fair value and amortized cost basis of the available-for-sale debt security, an entity may, as a practical expedient, exclude the applicable accrued interest that is included in the amortized cost basis for the purposes of the disclosure requirements in paragraph 320-10-50-2. If an entity elects this practical expedient, it shall disclose the total amount of accrued interest, net of the allowance for credit losses (if any), excluded from the disclosed amortized cost basis in interim and annual reporting periods. Maturity information may be combined in appropriate groupings. In complying with this requirement, financial institutions (see paragraph 942-320-50-1) shall disclose the fair value and the net carrying amount (if different from fair value) of debt securities on the basis of at least the following four maturity groupings: - a
Within 1 year
- b
After 1 year through 5 years
- c
After 5 years through 10 years
- d
After 10 years.
Securities not due at a single maturity date, such as mortgage-backed securities, may be disclosed separately rather than allocated over several maturity groupings; if allocated, the basis for allocation also shall be disclosed. (P) December 16, 2027; (N) December 16, 2028
270-10-65-1Maturity information may be combined in appropriate groupings. In complying with this requirement, financial institutions (see paragraph 942-320-50-1) shall disclose the fair value and the net carrying amount (if different from fair value) of debt securities in interim and annual reporting periods on the basis of at least the following four maturity groupings: - a
Within 1 year
- b
After 1 year through 5 years
- c
After 5 years through 10 years
- d
After 10 years.
Securities not due at a single maturity date, such as mortgage-backed securities, may be disclosed separately rather than allocated over several maturity groupings; if allocated, the basis for allocation also shall be disclosed in interim and annual reporting periods.All reporting entities shall disclose the following for securities classified as held to maturity by major security type as of each date for which a statement of financial position is presented: - a
Amortized cost basis
- aa
- aaa
Total allowance for credit losses
- b
- c
- d
Net carrying amount
- dd
- e
Gross gains and losses in accumulated other comprehensive income for any derivatives that hedged the forecasted acquisition of the held-to-maturity securities
- f
Information about the contractual maturities of those securities as of the date of the most recent statement of financial position presented. (Maturity information may be combined in appropriate groupings.
In complying with this requirement, financial institutions [see paragraph 942-320-50-1] shall disclose the net carrying amount of debt securities on the basis of at least the following four maturity groupings:- 1
Within one year
- 2
After one year through five years
- 3
After 5 years through 10 years
- 4
After 10 years.
Securities not due at a single maturity date, such as mortgage-backed securities, may be disclosed separately rather than allocated over several maturity groupings; if allocated, the basis for allocation also shall be disclosed.)
(P) December 16, 2027; (N) December 16, 2028
270-10-65-1All reporting entities shall disclose the following for securities classified as held to maturity by major security type as of each interim and annual reporting date for which a statement of financial position is presented: - a
Amortized cost basis
- aa
- aaa
Total allowance for credit losses
- b
- c
- d
Net carrying amount
- dd
- e
Gross gains and losses in accumulated other comprehensive income for any derivatives that hedged the forecasted acquisition of the held-to-maturity securities
- f
Information about the contractual maturities of those securities as of the date of the most recent statement of financial position presented. (Maturity information may be combined in appropriate groupings.
In complying with this requirement, financial institutions [see paragraph 942-320-50-1] shall disclose the net carrying amount of debt securities on the basis of at least the following four maturity groupings:- 1
Within one year
- 2
After one year through five years
- 3
After 5 years through 10 years
- 4
After 10 years.
Securities not due at a single maturity date, such as mortgage-backed securities, may be disclosed separately rather than allocated over several maturity groupings; if allocated, the basis for allocation also shall be disclosed.)
A public business entity shall disclose the following information for securities classified as held to maturity, by major security type, as of each date for which a statement of financial position is presented:- a
Aggregate fair value
- b
Gross unrecognized holding gains
- c
Gross unrecognized holding losses.
(P) December 16, 2027; (N) December 16, 2028
270-10-65-1A public business entity shall disclose the following information for securities classified as held to maturity, by major security type, as of each interim and annual reporting date for which a statement of financial position is presented:- a
Aggregate fair value
- b
Gross unrecognized holding gains
- c
Gross unrecognized holding losses.
A financial institution that is a public business entity shall disclose the fair value of the debt securities classified as held to maturity, by major security type, on the basis of at least the following four maturity groupings: - a
Within 1 year
- b
After 1 year through 5 years
- c
After 5 years through 10 years
- d
After 10 years.
Securities not due at a single maturity date, such as mortgage-backed securities, may be disclosed separately rather than allocated over several maturity groupings; if allocated, the basis for allocation also shall be disclosed. (P) December 16, 2027; (N) December 16, 2028
270-10-65-1For interim and annual reporting periods, a financial institution that is a public business entity shall disclose the fair value of the debt securities classified as held to maturity, by major security type, on the basis of at least the following four maturity groupings: - a
Within 1 year
- b
After 1 year through 5 years
- c
After 5 years through 10 years
- d
After 10 years.
Securities not due at a single maturity date, such as mortgage-backed securities, may be disclosed separately rather than allocated over several maturity groupings; if allocated, the basis for allocation also shall be disclosed in interim and annual reporting periods.If for the purposes of identifying and measuring an impairment the applicable accrued interest is excluded from the amortized cost basis of held-to-maturity securities, an entity may, as a practical expedient, exclude the accrued interest receivable balance that is included in the amortized cost basis of the held-to-maturity securities for the purposes of the disclosure requirements in paragraph 320-10-50-5. If an entity applies this practical expedient, it shall disclose the total amount of accrued interest, net of the allowance for credit losses (if any), excluded from the disclosed amortized cost basis. (P) December 16, 2027; (N) December 16, 2028
270-10-65-1If for the purposes of identifying and measuring an impairment the applicable accrued interest is excluded from the amortized cost basis of held-to-maturity securities, an entity may, as a practical expedient, exclude the accrued interest receivable balance that is included in the amortized cost basis of the held-to-maturity securities for the purposes of the disclosure requirements in paragraph 320-10-50-5. If an entity applies this practical expedient, it shall disclose the total amount of accrued interest, net of the allowance for credit losses (if any), excluded from the disclosed amortized cost basis in interim and annual reporting periods.For each period for which the results of operations are presented, an entity shall disclose all of the following: - a
The proceeds from sales of available-for-sale securities and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales - b
The basis on which the cost of a security sold or the amount reclassified out of accumulated other comprehensive income into earnings was determined (that is, specific identification, average cost, or other method used)
- c
The gross gains and gross losses included in earnings from transfers of securities from the available-for-sale category into the trading category - d
The amount of the net unrealized holding gain or loss on available-for-sale securities for the period that has been included in accumulated other comprehensive income and the amount of gains and losses reclassified out of accumulated other comprehensive income into earnings for the period - e
The portion of trading gains and losses for the period that relates to trading securities still held at the reporting date.
(P) December 16, 2027; (N) December 16, 2028
270-10-65-1For each interim and annual reporting period for which the results of operations are presented, an entity shall disclose all of the following: - a
The proceeds from sales of available-for-sale securities and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales - b
The basis on which the cost of a security sold or the amount reclassified out of accumulated other comprehensive income into earnings was determined (that is, specific identification, average cost, or other method used)
- c
The gross gains and gross losses included in earnings from transfers of securities from the available-for-sale category into the trading category - d
The amount of the net unrealized holding gain or loss on available-for-sale securities for the period that has been included in accumulated other comprehensive income and the amount of gains and losses reclassified out of accumulated other comprehensive income into earnings for the period - e
The portion of trading gains and losses for the period that relates to trading securities still held at the reporting date.
For any sales of or transfers from securities classified as held-to-maturity, an entity shall disclose all of the following in the notes to financial statements for each period for which the results of operations are presented: - a
The net carrying amount of the sold or transferred security
- b
The net gain or loss in accumulated other comprehensive income for any derivative that hedged the forecasted acquisition of the held-to-maturity security
- c
The related realized or unrealized gain or loss
- d
The circumstances leading to the decision to sell or transfer the security. (Such sales or transfers should be rare, except for sales and transfers due to the changes in circumstances identified in paragraph 320-10-25-6(a) through (f).)
(P) December 16, 2027; (N) December 16, 2028
270-10-65-1For any sales of or transfers from securities classified as held-to-maturity, an entity shall disclose all of the following in the notes to financial statements for each interim and annual reporting period for which the results of operations are presented: - a
The net carrying amount of the sold or transferred security
- b
The net gain or loss in accumulated other comprehensive income for any derivative that hedged the forecasted acquisition of the held-to-maturity security
- c
The related realized or unrealized gain or loss
- d
The circumstances leading to the decision to sell or transfer the security. (Such sales or transfers should be rare, except for sales and transfers due to the changes in circumstances identified in paragraph 320-10-25-6(a) through (f).)
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