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7. Available for Sale (AFS) debt securities recognize the change in fair value versus their amortized cost balance in which of the following accounts: Unrealized

7. Available for Sale (AFS) debt securities recognize the change in fair value versus their amortized cost balance in which of the following accounts:

Unrealized Holding Gains or Losses via Net Income (NI)

AFS securities don't recognize changes in fair value versus their amortized cost balance

Premium or Discount on Bonds Investment

Unrealized Holding Gains or Losses via Other Comprehensive Income (OCI)

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