Posted 4/11/2026 15:51 (#11614632 - in reply to #11613347) Subject: RE: Word smithing
Indiana
It’s an unrealized loss and flows through as a reduction to equity. If the loss was considered other than temporary (OTTI) it would have flowed thru the income statement as realized loss I believe. Once u do an OTTI u can’t write it back up until u sell, even if mkt value increases. At least that used to b the rules.
Word smithing
