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Explain the logic underlying each of the adjustments below: a. Adjustment of realized gains (losses) on available-for-sale securities b. Adjustment for changes in interest payable

Explain the logic underlying each of the adjustments below:

a. Adjustment of realized gains (losses) on available-for-sale securities

b. Adjustment for changes in interest payable

c. Adjustment of changes in amortization of bond discount

d. Adjustment of changes in amortization of bond premium

Does this adjustment belong to the operating section or the financing section?

e. Adjustment for remeasurement gains (losses)

f. Adjustment for share-based compensation

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