Scroll down to complete all parts of this task. Select from the option list provided the correct accounting treatment of gains and losses when the investment securities are reclassified. Each choice may be used once, more than once, or not at all.

Treatement 

a. already recognized, not reversed

b. (recognized if not already) 

c. unrealized gain (loss) recognized in OCI 

d. amounts in OCI not reversed

From To Treatment?

1. Trading Available-for-Sale

2. Trading Held-to-Maturity

3. Available-for-Sale Trading

4. Available-for-Sale Held-to-Maturity

5. Held-to-Maturity Trading

6. Held-to-Maturity Available-for-Sale