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Webamends the existing OTTI guidance in U.S. generally accepted accounting principles (GAAP) for debt securities to make the guidance more operational and to improve the presentation and disclosure of OTTI in the financial statements. When a bank determines that an OTTI exists but does not intend to sell the debt security WebOTTI e.V., Renewable Energies Wernerwerkstraße 4, 93049 Regensburg, Germany Phone +49 941 29688-29, Fax +49 941 29688-54 [email protected] Organisation Committee Fulda Conference Location Stadthalle Bad Hersfeld Wittastraße 5 36251 Bad Hersfeld, Germany Phone: +49 6621 50890-0 Fax: +49 6621 50890-12 … Webev a l u a ti on a n d ev a l u a ted.th en ta ken to OR .Un der g en era l a n sth esi a th e p a ti en t a b domen h a s b een op en ed v i a th e mi dl i n e i n ci si on . how fast can a mountain bike go