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Transfers between categories are considered unrealized and unrecognized if transferred out of held-to-maturity into trading. will always result in an impact on net income. result

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

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