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Which of the following must be disclosed for held-to-maturity securities? A) the name of the investee and the percentage ownership B) net carrying amount C)

Which of the following must be disclosed for held-to-maturity securities?

A) the name of the investee and the percentage ownership

B) net carrying amount

C) total gains and losses accumulated in other comprehensive income

D) difference between the carrying value of the investment and the amount of underlying equity in net assets

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