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accounting question


ourkid8

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BAC is in the process of redeeming $2B in trust preferred securities related to its ML acquisition. They will also post a fourth quarter pretax non-cash write down of $600mm. Can someone help me understand why? When they redeemed other debt, there was no subsequent write down. 

 

http://www.thestreet.com/story/13409305/1/bank-of-america-bac-stock-lower-on-600-million-writedown.html?puc=yahoo&cm_ven=YAHOO

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Looks like the carrying value on their books of the securities must be $1.4B. So when they redeem the pref at the $2B face amount they're doing so at $600M more than carrying cost causing them to be marked up.

 

Not sure that's what caused the stock to move. Can't think of why it shoul have an impact.

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