[...] debt and equity securities not classified as held-to-maturity or trading securities.
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Subject 3. Financial Instruments: Financial Assets and Financial Liabilities ncome statement as part of net income. 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.
<span>Available-for-sale securities. Debt and equity securities not classified as held-to-maturity or trading securities. Unrealized gains and losses are reported as part of other comprehensive income (in contrast, the unrealized gains or losses of trading securities are reported in the income statement as
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