Investment securities included in the banks trading portfolio and designated as trading securities or available-for-sale securities are
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Investment securities included in the bank’s trading portfolio and designated as trading securities or available-for-sale securities are listed on the balance sheet at their market value. All other items on the balance sheet are listed at their book values.
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Related Book For 
Financial Markets And Institutions
ISBN: 9781259919718
7th Edition
Authors: Anthony Saunders, Marcia Cornett
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