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FASB & EITF UPDATE Financial Reporting Update October 21, 2004 - page 26 / 47

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New! EITF Consensus Effective in 2004 Issue 03-1

    Disclose information that the entity considered in concluding that the impairments are not other than temporary

(1) The nature of the investment

(2) The cause of the impairment

(3) The number of investment positions that are in an unrealized loss position

(4) The severity and duration of the impairment

(5) Other evidence considered by the entity, for example, industry analyst reports, sector credit ratings, and volatility of the security's fair value

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