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

Fair Value must be used to record the security.

Explanation:

The reason is that their is a loss due to decline in the fair value below the cost so it must be recognized in the financial statement. So the amount used at the transfer date be this fair value irrespective of whether the decline in value is temporary or permanent.

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