Question 3 Match the term with the appropriate description Securities held to maturity Unrealized holding gains and losses Impairment of securities available for sale Consolidation Wow! This is a LOT of information to remember! A. Requires recognition in the income statement if judged to be other than temporary. B. Used when investor has effective control of investee C. Reported in the income statement for trading securities D. How I'm feeling right now. :) E. Requires positive intent and ability