When Trading securities are sold, the realized gains or losses will also appear on [...]
the income statement.
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Subject 3. Financial Instruments: Financial Assets and Financial Liabilities d mainly for sale in the short term to generate income on price changes. At year-end, they are reported at their fair market value. Any unrealized holding gains or losses are recognized on the company's income statement as part of net income. <span>When they are sold, the realized gains or losses will also appear on the income statement. Realized gains and losses are not affected by any unrealized gains or losses recognized before.
Available-for-sale securities. Debt and equity securities not classified
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