Text: The gain or loss should be accounted for as a nonexchange gain or loss if the interest on the associated debt securities is classified as nonexchange revenue, and it should be accounted for as an exchange gain or loss if the interest on the associated debt securities is classified as exchange revenue.
Entailment: Gains can be accounted for as either nonexchange or exchange gains.
Contradiction: All gains should be accounted for as exchange gains.