Company: EAI
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0000065984-25-000087
Chunk: 316

Company: ENTERGY ARKANSAS, LLC
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 1
Chunk 316
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 by Cajun, Entergy Louisiana records an offsetting amount in other long-term liabilities on the consolidated balance sheets of Entergy and Entergy Louisiana for the unrealized trust earnings not currently expected to be needed to decommission the plant.  Generally, Entergy records gains and losses on its debt and equity securities using the specific identification method to determine the cost basis of its securities.The unrealized gains/(losses) recognized during the three and six months ended June 30, 2025 on equity securities still held as of June 30, 2025 were $536 million and $513 million, respectively.  The equity securities are generally held in funds that are designed to approximate or somewhat exceed the return of the Standard & Poor’s 500 Index.  A relatively small percentage of the equity securities are held in funds that are designed to approximate or somewhat exceed the return of the Wilshire 4500 Index.  The debt securities are generally held in individual government and credit issuances.The available-for-sale debt securities held as of June 30, 2025 and December 31, 2024 are summarized as follows:20252024(In Millions)Fair value$2,107 $2,047 Unrealized gains$20 $7 Unrealized losses$60 $80 As of June 30, 2025 and December 31, 2024, there were no deferred taxes on unrealized gains/(losses).  The amortized cost of available-for-sale debt securities was $2,148 million as of June 30, 2025 and $2,121 million as of December 31, 2024.  As of June 30, 2025, available-for-sale debt securities had an average coupon rate of 

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Table of ContentsEntergy Corporation and SubsidiariesNotes to Financial Statements

approximately 4.14%, an average duration of approximately 6.39 years, and an average maturity of approximately 10.81 years.The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of June 30, 2025 and December 31, 2024:20252024FairValueGrossUnrealizedLossesFairValueGrossUnrealizedLosses(In Millions)Less than 12 months$565 $17 $1,102 $24 More than 12 months438 43