The primary impact of FASB 115 is: A bank's net income and equity capital position will be more volatile when securities are accounted for in market value terms The distinction between motives is important because of account treatment The difference between market value and par value equals the unrealized gain or loss on the security Mkt value par value unrealized gain (loss) 蔺行贺影小号The primary impact of FASB The primary impact of FASB 115 is: 115 is: † A bank’s net income and equity capital position will be more volatile when securities are accounted for in market value terms † The distinction between motives is important because of account treatment † The difference between market value and par value equals the unrealized gain or loss on the security „ Mkt value - par value = unrealized gain (loss)