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Current Artempt in Prosrets Debt smarities acquired by a corporation which are accounted for by recognizing unrealized holding gains or losses as other comprehensive income

Current Artempt in Prosrets

Debt smarities acquired by a corporation which are accounted for by recognizing unrealized holding gains or losses as other comprehensive income and as a separate component of stockholders' equity are

never $-$ sell debt securities $.$

held $-$ to $-$ maturity debt securities $.$

avallable $-$ for $-$ sale debt securities $.$

trading debt securities $.$

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