Which of the following disclosures is not required for investments in securities by current GAAP?

A) the proceeds from sales and the gross realized gains and losses from the sale of available-for-sale securities
B) the circumstances leading to the decision to sell or transfer a trading security
C) the contractual maturities of held-to-maturity debt securities
D) the aggregate fair value of available-for-sale securities by major security type

GAAP

A collection of norms and guidelines utilized in the United States for the purposes of financial reporting and accounting, known as the Generally Accepted Accounting Principles.

Available-For-Sale

A classification of financial assets indicating that they are not held for trading purposes nor intended to be held to maturity, but are available for sale if needed.

Disclosures

A requirement for companies to present all relevant financial and operational information in their financial reports to ensure transparency and fairness.