The unrealized gain or loss for available-for-sale bonds is: a) Recorded as an adjustment to the equity

Question:

The unrealized gain or loss for available-for-sale bonds is:

a) Recorded as an adjustment to the equity on the balance sheet.

b) Not recorded in the balance sheet.

c) Recorded as earnings in P&L for the current period.

d) Recorded in the other comprehensive income (OCI).

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