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For which of type of investment must the UNREALIZED gains and losses be immediately reflects on the income statement? (that is, the firm does not

For which of type of investment must the UNREALIZED gains and losses be immediately reflects on the income statement? (that is, the firm does not have an option)

a. Indefinite maturity data securities

b. Available for sale securities

c. Held-to-maturity securities

d. Trading securities

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