Which of the following statements are not true? (a) Unrealized gains of financial assets are never recognized (b) Financial assets held for trading are usually very liquid (c) Available-for-sale...

Which of the following statements are not true? (a) Unrealized gains of financial assets are never recognized (b) Financial assets held for trading are usually very liquid (c) Available-for-sale financial assets are always valued at fair value (d) Liquid financial assets often present a low risk (e) Provisions are sometimes needed for held-tomaturity assets