Question: b . The securities are categorized as AFS securities , and ( 1 ) the company intends to sell the securities held at the end
bThe securities are categorized as AFS securities and the company intends to sell the securities held at the end of before the loss is recovered, or the company intends to hold the securities and their decline in value is attributed to expected credit losses, or the company intends to hold the securities and their decline in value is attributed to a rise in market interest rates.
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