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Impairments are: A. based on discounted cash lows for securities. B. recognized as a loss if the impairment is judged to be temporary. C. based

Impairments are:

A. based on discounted cash lows for securities. B. recognized as a loss if the impairment is judged to be temporary. C. based on fair value for FVTOCI investments and on negotiated values for amortized cost investments. D. evaluated at each reporting date for every investment or investment portfolio.

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