Debt securities where unrealized holding gains or losses are included as other comprehensive income and as a separate component of stockholders' equity are...

held to maturity debt securities.

trading debt securities.

available for sale debt securities.

None of the above.

Debt securities that are accounted for at amortized cost rather than fair value are

Group of answer choices

held to maturity debt securities.

trading debt securities.

available for sale debt securities.

None of the above.