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Gold/Mining/Energy : International Precious Metals (IPMCF) -- Ignore unavailable to you. Want to Upgrade?

To: Joe Hartenbower who wrote (30692)	2/25/1998 3:09:00 PM
From: BeanCounter	Respond to of 35569

Larry, marketable securities for trading or available for sale (both debt & equity) at YE trading securities are adjusted to FMV and the unrealized loss flows to the I/S If IPM classified the securities as available for sale, unrealized loss flows to the B/S as a separate component of SE. Trading securities are classified as current assets, while avail. for sale securities are classified as either current assets or noncurrent assets. IPM held to maturity securities (debt) are valued at amortized cost. If IPM holds the held to maturity for short term, the B/S includes HTM at FMV and the unrealized loss is a separate component of SE The notes to IPM's financial statements should show the aggregate FV, SFAS 115