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Waterton Corporation reported that short-term investments in debt securities consisted of the following (in millions) Amortized Cost Fair Value December 31, 2016 Short-term investments available-for-sale

Waterton Corporation reported that short-term investments in debt securities consisted of the following (in millions)

Amortized Cost Fair Value
December 31, 2016
Short-term investments available-for-sale debt securities $686.80 $686.90
Short-term investments trading debt securities $80.90 $66.00
Total short- term investments $767.70 $752.90

Which of the following is true?

A.

Waterton's 2016 balance sheet includes short-term investments of $767.7 million.

B.

Unrealized losses of $14.9 million on trading securities are included in 2016 income.

C.

There are no net unrealized gains on available-for-sale securities.

D.

Accumulated other comprehensive income included no unrealized gains or losses.

E.

None of the above

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