FAR有価証券 Marketing Securities
| 評価減が出るケース | Debit | Credit | Debit | Credit | Notes |
| Trading securities | PL | BS | Unrealised loss | Investment A | 個別の証券をそれぞれ評価する |
| Available for sales securities | BS | BS (equity) | Market adjustment | OCI | 全体のAfS Securitiesを全体で評価して1本entryする |
| Held to maturity securities | – | – | – | – | Permanent Impairimentが発生したときのみ、Realised loss/ investmentと仕訳を入れる |