5. According to the FASB, how should banks decide whether to classify a given debt investment as trading, AFS or HTM? Do you think banks use significant judgment in this classification decision? Explain why or why not. 6. If a bank wants to avoid volatility in its regulatory capital, which investment classification would be the most desirable, and which investment classifications would be the least desirable? Does your answer differ depending on whether the bank is large or small? 7. Once a bank chooses to classify a given investment as HTM, can it subsequently change that classification? What are the potential consequences of selling an HTM investment before maturity in order to meet liquidity needs or to meet regulatory capital requirements? 8. Explain how you would expect banks' debt investment portfolios to change over the time period you are examining in this case (200918)