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Unformatted text preview: 6,000 (b) Securities Fair Value Adjustment Available-for-Sale. ... 3,000 Unrealized Holding Gain or Loss Equity. ................ 3,000 (c) The Unrealized Holding Gain or LossIncome account is reported in the income statement under Other Revenues and Gains. The Unrealized Holding Gain or LossEquity account is reported as a part of other comprehensive income and as a component of stockholders equity until realized. The Securities Fair Value Adjustment account is added to the cost of the Available-for-Sale or Trading Securities account to arrive at fair value....
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- Fall '11