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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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