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| Although the appropriate classification of investments is determined at the purchase date, management can reevaluate the classifications at the end of each financial period and adjust accordingly. When transferring debt securities from the available-for-sale portfolio to held-to-maturity, which of the following rules is most likely in accordance with SFAS 115? Available-for-sale securities transferred to held-to-maturity are transferred at: A. fair market value, and any unrealized gains or losses are included in income in the period of transfer. B. fair market value, and any unrealized gains or losses remain in equity but are subsequently amortized over the remaining life of the security. C. their amortized cost, and any unrealized gains or losses remain in equity but are subsequently amortized over the remaining life of the security. |