A When a company uses the market value method for securities available for sale, calculating cash flow from operations normally requires no adjustment to net income.
B In calculating cash flow from operations, Unrealized Holding Loss for securities available for sale is usually added back to Net Income.
C In calculating cash flow from operations, there is usually a subtraction from Net Income if a company uses the equity method, and if it received dividends less than its share of investee's earnings.
D All of these statements are true.