Insurance
AFS / FVOCI Portfolio — Unrealized Fair Value Gain
Revaluing the insurer's bond portfolio upward at quarter-end.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Investment Securities (FVOCI) | Asset (+) | 35,000.00 | - |
| Unrealized Gain on FVOCI Securities (OCI) | Equity (+) | - | 35,000.00 |
💡 Accountant's Note
Insurers typically hold large bond portfolios at FVOCI. Fair value gains go to OCI, not P&L, reducing reported volatility. When sold, the cumulative OCI gain recycles to the income statement.
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