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==US GAAP Treatment==
Under US GAAP, AFS assets represent securities and other financial investments that are non-strategic, that are neither held for trading, nor held to maturity, nor held for strategic reasons, and that have a readily available market price. As such, the gains and losses resulting from marking AFS investments to market (revaluing them to market price / [[fair value]] each period) are not included in net income (unlike the gains and losses associated with "trading" investments) but in other comprehensive income (income statement/retained earnings) and accumulated other comprehensive income (
==IFRS Treatment==
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