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Held to maturity securities are debt securities which the enterprise has the intent and ability to hold to maturity. These are reported at amortized cost.
Trading securities are debt and equity securities held principally for selling them in the near term. They are reported at fair value, with unrealized gains and losses , through profit or loss statement
Available for sale securities include all other debt and equity securities, and are reported at fair value. Unrealized gains and losses are reported at fair value, through other comprehensive income or loss
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