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B is corrent because the effects of foreign currency translation adjustments for the period are included in comprehensive income.
A is incorrect because unrealized holding gains and losses on trading securities are included in income of the period.
C is incorrect because unrealized holding gains and losses from the reclassification of a debt security from available-for-sale to held-to-maturity are included in accumulated other comprehensive income and amortized over the remaining holding period.
D is incorrect because the difference between the accumulated benefit obligation and the fair value of plan assets is no longer used to determine pension liability.