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.

this statement is true.

forests are public goods, available for everybody. when usage of such a good becomes interesting for consumers and its usage increases, there can be a risk of overexploitation. it is a non rival good therefore, if one person consumes the good it does not reduce the availability for subsequent consumers.

these caracteristics require the establishment of measures in order to prevent the destruction of a commonly owned space, for example, to restrict the amount of people that have access to the same time.