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Realized gains and losses on investment disposals are recognized in net income for all investment instruments except those classified as: cost/amortized cost. FV-NI. FV-OCI with

Realized gains and losses on investment disposals are recognized in net income for all investment instruments except those classified as:

cost/amortized cost.

FV-NI.

FV-OCI with recycling.

FV-OCI without recycling

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