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Transfers of a debt security from or into the trading category shall be accounted for at fair value. At the date of the transfer, the security's unrealized holding gain or loss shall be accounted for as follows:
For a debt security that is transferred into the available-for-sale category from the held-to-maturity category, an entity shall:
For a debt security that is transferred into the held-to-maturity category from the available-for-sale category, an entity shall:
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