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I Investments in debt securities that are classified as held to maturity are reported at amortized cost ll. The market value of investments in debt

I Investments in debt securities that are classified as held to maturity are reported at amortized cost ll. The market value of investments in debt securities that are classified as held to maturity must be disclosed as held to maturity are recognized in income in the period of the change 1, ll, and 11 I only

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