slackeranalyst

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