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15 December, 02:26

If an available-for-sale debt investment is sold for which there are unrealized holding gains in accumulated other comprehensive income (AOCI), a reclassification adjustment affects other comprehensive income (OCI) in the period of sale by:

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  1. 15 December, 02:32
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    a reclassification adjustment affects other comprehensive income (OCI) in the period of sale by:

    the gains already recorded in the other copmrehensive income by crediting equity account.
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