Question $17$

$1\mathrm{.}5$ pts

"Gains trading" involves

Reporting investment securities at fair value but liabilities at amortized cost

Moving securities whose value has decreased since acquisition from available$-$for$-$sale to held$-$tomaturity in order to avoid reporting losses

All of the above are considered methods of "gains trading"

Selling securities whose value has increased since acquisition $($winners$)$ while holding those whose value has decreased since acquisition $($losers$)$