comprehensive income and as a separate component of stockholders ‟ equity are
A . securities where a company has holdings of between 20 % and 50 %.
B . securities where a company has holdings of more than 50 %.
C . trading securities where a company has holdings of less than 20 %.
D . available-for-sale securities where a company has holdings of less than 20 %.
27 ) A requirement for a security to be classified as held-to-maturity is A . ability to hold the security to maturity . B . positive intent . C . the security must be a debt security . D . All of these are required .
28 ) All of the following are requirements for disclosures related to financial instruments EXCEPT
A . combining or netting the fair value of separate financial instruments .
B . displaying as a separate classification of other comprehensive income the net gain / loss on derivative instruments designated in cash flow hedges .
C . distinguishing between financial instruments held or issued for purposes other than trading .
D . disclosing the fair value and related carrying value of the instruments .