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Which statements does not apply to both trading securities

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Reference no: EM132712299

Problem 1: Which of the following statements does not apply to both trading securities and securities available for sale?

Option 1: Apply to both debt and equity securities

Option 2: Realized gains and losses included in net income

Option 3: Unrealized gains and losses included in other comprehensive income

Option 4: Reported at fair value on the balance sheet

Reference no: EM132712299

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