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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
- 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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