Distinguish between the following pairs of terms: a. Debt securities classified as held to maturity versus available

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Distinguish between the following pairs of terms:

a. Debt securities classified as "held to maturity" versus "available for sale" h. Equity securities classified as "trading securities" versus "available for sale"

e. Amortized acquisition cost versus market value of debt securities

d. Unrealized holding gain or loss on trading securities versus on securities available for sale

e. Realized gain or loss on trading securities versus on securities available for sale

(Appendix)

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