QUESTIONS 45 THROUGH 68 RELATE TO FINANCIAL STATEMENT ANALYSIS

66. The unrealized gains and losses arising from changes in the market value of

available-for-sale securities are reported under U.S. GAAP and International

Financial Reporting Standards (IFRS) in the:

A. equity section for both.

B. equity section for U.S. GAAP and the income statement for IFRS.

C. income statement for U.S. GAAP and the equity section for IFRS.