| designated at fair value (representing unrealized gains) | → | available-for-sale | |
| Net income | ↓ | ||
| Retained earnings | ↓ | ||
| Other comprehensive income | ↑ | ||
| Total equity | (no change) | ||
| Total liabilities | (no change) | ||
| Total assets | (no change) | ||
| Asset turnover = Revenues / Total assets | (no change)/(no change) | ||
| ROA = Net income / Total assets | ↓/(no change) | ||
| Debt to Equity = D/E | (no change)/(no change) | ||
| ROE = Net income / Equity | ↓/(no change) | ||
| Debt to Total capital = D/(D+E) | (no change)/(no change + no change) |
Saturday, April 16, 2011
reclassification: from designated at fair value to available-for-sale
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