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Unrealized holding gains and losses for trading securities are: Included in the determination of income from operations in the period of the change. Reported as

Unrealized holding gains and losses for trading securities are:

Included in the determination of income from operations in the period of the change.

Reported as a separate component of the shareholders' equity section of the balance sheet.

Reported as extraordinary items.

Not reported in the income statement nor the balance sheet.

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