A year-end analysis of Valencia Inc.'s equity securities portfolio acquired in 2014 shows the following totals at December 31, 2014 for trading and non-trading securities: 
What amount of unrealized holding loss should Valencia report in its 2014 income statement?
A) €0.
B) €50,000.
C) €150,000.
D) €200,000.
Correct Answer:
Verified
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