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Intercorporate Investments: Summary of Classifications of Financial Assets

October 13, 2015
Held-to-Maturity Fair Value through profit or loss Available-for-Sale
Balance Sheet Amortized Cost Fair Value Fair value with unrealized G/L recognized in equity
Income Statement Interest
(including amortization)
Realize G/L
Interest
Dividends
Realized G/L
Unrealized G/L
Interest
Dividends
Realized G/L
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