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How to Calculate Fair Value Adjustments to Stockholders' Equity With Available-for-Sale Securities

By Motley Fool Staff – Updated Apr 30, 2025 at 8:26 PM

Key Points

  • Available-for-sale securities are adjusted on balance sheets to reflect fair market values.
  • Changes impact stockholders’ equity via Accumulated Other Comprehensive Income or Loss.
  • Monitoring these adjustments can indicate the health of a company's investment activities.
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