Stock Analysis on Net
Stock Analysis on Net

Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest

The after-tax amount of other than temporary impairment (OTTI) loss on a debt security, categorized as either Available-for-sale or Held-to-maturity, related to factors other than credit losses when the entity does not intend to sell the security and it is not more likely than not that the entity will be required to sell the security before recovery of its amortized cost basis. This amount, net of applicable taxes, includes the portion attributable to the noncontrolling interest, if any; this amount is also referred to as the amount incurred by the reporting entity or the consolidated entity.


See also