As per FAS 115, under U.S. GAAP, for securities classified as available-for-sale, all reporting enterprises shall disclose

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As per FAS 115, under U.S. GAAP, for securities classified as available-for-sale, all reporting enterprises shall disclose

a. Aggregate fair value

b. Gross unrealized holding gains

c. Gross unrealized holding losses

d. All of the above

e. None of the above

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