Reporting on Impairments

When you use impairments, the following reports in Eagle's Investment Accounting standard report package can display impairment information.

• OTTI Impairment Report. The Other Than Temporary Impairments (OTTI) report for debt securities provides the beginning and ending balances of impairments for non-credit losses recognized in other comprehensive income (OCI), impairments recognized in income, amortization of non-credit losses, and non-credit losses reversed from OCI due to: (a) sales, (b) intent to sell, (c) more likely than not required to sell.
• Holdings Report. The Holdings report displays the position records for a given entity and date for securities and underlying securities. You can select position level or lot level information. You can view securities with underlying securities and/or select securities with other than temporary impairments (OTTI). This shows impaired securities and their base and local amortized cost.

For more information about reporting on impairments, see the Accounting Report Package User Guide.