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Is it necessary for an investor to report individual amounts for the three categories of investmentsheld-to-maturity, available-for-sale, or tradingin the financial statements? What information should

Is it necessary for an investor to report individual amounts for the three categories of investmentsheld-to-maturity, available-for-sale, or tradingin the financial statements? What information should be disclosed about these investments?

In the application of the equity method, how should dividends from the investee be accounted for? Why?

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