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Which of the following is not reported as an Other Comprehensive Income item? Value appreciation of land used in operations Foreign currency translation adjustments nrealized

Which of the following is not reported as an Other Comprehensive Income item?

Value appreciation of land used in operations

Foreign currency translation adjustments

nrealized holding gains of available

-

for

-

sale debt securities

Unrealized holding losses of available

-

for

-

sale debt securities

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