U.S. GAAP requires which of the following disclosures about marketable securities each period?
a. The aggregate fair value, gross unrealized holding gains, gross unrealized holding losses, and amortized cost for debt securities held to maturity and for debt and equity securities available-for-sale.
b. The proceeds from sales of securities available-for-sale, and the gross realized gains and gross realized losses on those sales. The statement of cash flows shows the cash expenditures to purchase available-for-sale securities and the cash receipts from maturities and sales of available-for-sale securities.
c. The change during the period in the net unrealized holding gain or loss on securities available-for-sale included in a separate shareholders' equity account.
d. The change during the period in the net unrealized holding gain or loss on trading securities included in earnings.
e. all of the above
E
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