Securities which are not held for trading purposes and (in case of debt securities) are not held to maturity. They are reported in the balance sheet at their 
Fair value. Changes in Fair value are generally reported in Other comprehensive income in shareholders’ equity. Declines in Fair value below their amortized cost that are deemed to be other than temporary and realized gains and losses are reported in the consolidated statement of income.
Fair value. Changes in Fair value are generally reported in Other comprehensive income in shareholders’ equity. Declines in Fair value below their amortized cost that are deemed to be other than temporary and realized gains and losses are reported in the consolidated statement of income.
