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Appendix A — Fair Value Disclosure Requirements of Other Codification Topics

A.34 ASC 965, Plan Accounting — Health and Welfare Benefit Plans

A.34 ASC 965, Plan Accounting — Health and Welfare Benefit Plans

ASC 965-20
Statement of Changes in Net Assets Available for Benefits
45-3 The statement of changes in net assets available for benefits shall be presented in enough detail to identify the significant changes during the year, including, as applicable, the following: . . .
e. The net appreciation or depreciation in fair value. Net appreciation or depreciation includes realized gains and losses on investments that were both purchased and sold during the period as well as unrealized appreciation or depreciation of the investments held at year-end.
f. Investment income, excluding the net appreciation or depreciation . . . .
45-5 The statement of changes in net assets available for benefits shall be prepared on a basis that reflects income credited to participants in the plan and net appreciation or depreciation in the fair value of only those investment contracts that are not deemed to be fully benefit responsive.