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Transfers between categories are accounted for at fair value for all transfers. are considered unrealized and unrecognized if transferred out of held-to-maturity into trading. result
Transfers between categories
are accounted for at fair value for all transfers.
are considered unrealized and unrecognized if transferred out of held-to-maturity into trading.
result in companies omitting recognition of fair value in the year of the transfer.
will always result in an impact on net income.
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