Routine transfers of debt and equity investments among the trading,available for sale,and held to maturity portfolios need not be disclosed in the financial statements.
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Q2: All securities considered available for sale should
Q5: Unrealized gains and losses are included in
Q8: When available-for-sale securities are sold,the amount of
Q9: Both trading securities and securities available for
Q10: Purchases and sales of securities are always
Q11: The fair value option cannot be elected
Q14: When an equity method investment is sold,
Q17: Under IFRS No. 9, debt investments are
Q19: The equity method is in many ways
Q20: Selecting the fair value option for an
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