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Realized gains and losses on which of the following investments never appear on the income statement under IFRS 9 ? A. Amortized cost debt securities

  1. Realized gains and losses on which of the following investments never appear on the income statement under IFRS 9?

A.

Amortized cost debt securities

B.

FV-NI securities

C.

FV-NI securities and FV-OCI equity securities

D.

FV-OCI equity securities

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