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Securities Accounting

I am hoping you guys can confirm the following:
Held for Trading Securities:
Balance Sheet: Marked to Market
Income Statement: Dividends/Interest Received + Realized and Unrealized Gains/Losses
Available for Sale:
Balance Sheet: Marked to Market. Unrealized Gains/Losses in “Other Comprehensive Income”
Income Statement: Dividends/Interest Received + Realized Gains/Losses
Held to Maturity:
Balance Sheet: Amortized Cost
Income Statement: Interest received, Realized Gains/Losses
Two questions:
1. How are unrealized gains/losses accounted for on the income statement for Held for Trading securities?
2. How are unrealized gains/losses accounted for under Held to Maturity securities?

Can you explain the first answer more? How do unrealized gains/losses on Held for Trading securities make it onto the income statement? What is the account?
Thanks

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unrealized gains / losses on Held for trading securities make it to the Income statement directly.
On heldtomaturity securities, any subsequent changes in the Fair Market value of the security are ignored. So there is no question of any unrealized gains / losses, because that arises only when you start to compare the price at which you acquired the security against the current market price of the security. Please also note that the Heldtomaturity securities are only DEBT securities.
Heldfortrading and AvailableforSale securities can be both Equity and Debt securities.
HTH

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bump (I can’t believe how quickly these are falling now)

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