Under the fair value through net income (FV-NI) model, holding gains and losses are normally O recognized in other comprehensive income. O recognized in net income. O accumulated in other comprehensive income. O not recognized but are mentioned in the notes to the financial statements. Under the fair value through net income (FV-NI) model, holding gains and losses are normally O recognized in other comprehensive income. O recognized in net income. O accumulated in other comprehensive income. not recognized but are mentioned in the notes to the financial statements