Figure 2-6 
-Refer to Figure 2-6. What was the most likely cause of the movement from point C to point D?
Definitions:
Available-For-Sale Debt Securities
Debt securities that are neither classified as held-to-maturity nor trading securities, and companies can sell these before their maturity date if needed.
Amortized Cost Basis
A financial calculation method that gradually writes off the initial cost of an asset over time.
Comprehensive Income
An all-encompassing measure of income that includes all changes in equity during a period except those resulting from investments by and distributions to shareholders.
Credit Loss
A reduction in the projected future cash flows from a loan or other financial instrument due to the borrower's inability to make payments as agreed.
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