Unrealized holding gains and losses on available-for-sale securities are:

A) Recognized as other comprehensive income and as separate component of stockholders' equity

B) Recognized in net income

C) Not recognized because these securities are reported at their amortized cost

D) None of these answer choices are correct

The unrealized gain (loss) at the date of transfer is recognized in income to held-to-maturity

A) Available-for-sale-to-held-to-maturity

B) Held-to-maturity to available-for-sale

C) Available-for-sale to trading and from available-for-sale-to-held-to-maturity

D) Available-for-sale to trading