A debt security is transferred from the held-for-trading portfolio to the available-for-sale portfolio. At the transfer date, the security's cost exceeds its fair value. What amount is used at the transfer date to record the security in the available-for-sale portfolio

Ateam of men and women of different ethnic backgrounds, age, and physical capabilities work for a tv show which involves decorating gardens in a very short time frame. the team worked in co-ordination to come up with new decorative ideas for each episode. this is an example ofa team of men and women of different ethnic backgrounds, age, and physical capabilities work for a tv show which involves decorating gardens in a very short time frame. the team worked in co-ordination to come up with new decorative ideas for each episode. this is an example of