4. In its report to shareholders for its quarter ended April 30, 2007, TD Bank Financial Group reported the following it

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4 In Its Report To Shareholders For Its Quarter Ended April 30 2007 Td Bank Financial Group Reported The Following It 1 (22.47 KiB) Viewed 91 times

4. In its report to shareholders for its quarter ended April 30, 2007, TD Bank Financial Group reported the following items ($ million) in other comprehensive income: - Change in unrealized gains and losses on available-for-sale securities, net of cash flow hedges 587 - Rudassification to earnings in respect of walable-for-sale securities 06 - Change in gains and losses an derivatie instruments designated as cash flow hedges 13 At the time, Canadian accounting standards with respect to financial instruments were similar to current IASB standards. Required a. Explain the nature of each of these three items. (20)