From JayHecht at aol.com Sun Mar 21 14:34:54 1999
When a bank's loan portfolio appreciates/depreciates with
interest fluctuations, how are the gains/losses "booked?"
You mean for earnings? For taxes? For loan-loss-reserve calculations?
I would presume just like any other business 'books' any other asset.
For earnings and taxes, they don't get 'booked' until they are realized; everything else is just a question of marking to market.
/jordan