Wasteoftime

when the security is actually sold - the true value shows up….
and thats when the unrealized really becomes the realized.
Unrealized gets unwound from Retained earnings / Other Comprehensive Income.
Gets actually realized in the Earnings and then moves to the retained earnings.
At the end of the day - it is all good.
in the HTM thing - the amortized cost goes on the Balance sheet, unrealized never shows up, shows up as realized (of course with other sanctions when security is sold)…
in HFT, AFS - there is a unrealized component on the Income statement / BS (OCI) as well as on the Balance Sheet (Fair Value of the Investment Security). The Balance Sheet Investment security would be sold - on the actual sale of the asset.
unrealized gets unwound from the OCI
realized values gets on the income statement.