Required information [The following information applies to the questions displayed below.] Investments in debt securities that don't fit the definitions of the other reporting categories are classified as availablefor-sale. They are reported at their fair values. Holding gains and losses from retaining securities during periods of price change are not included in the determination of income for the period; they are reported as a separate component of other comprehensive income in shareholders' equity. Knowledge Check 01 Match the type of debt security with the proper accounting approach