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How are unrealized gains or losses reported if a company converts a debt security from trading to available-for-sale or held-to-maturity?

As the visual below shows, any unrealized gains or losses would be recognized on the income statement when a debt security is converted from trading to AFS or held-to-maturity. The unrealized gain or loss would be based on the change in fair value from the beginning of the period to the end of the period.

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