Londonrocks

I completely understand and agree with the points mentioned above but I am still not sure I made myself clear about reporting of AFS, HTM and trading securities. Let me put it another way, think of hypothetical scenario in which a naive investor Joe who professionally sweeps the floor but passionate about finance. He heard from another co-sweeper Monty, who doesn't know a thing but pretends he is a master of everything, about the criteria of evaluating a company. Monty suggests him a formula in which he can rate companies on the basis of these(values of AFS, HTM and trading securities) three values. Joe is talking to a friend Bobby who has suggested that he knows a company which is a very good investment and the reason why company is very good investment because the company owns $1000 worth of trading securities, $500 worth of AFS and $5000 worth of HTM securities. Now, Joe doesn't rely on Bobby but he also want to consider this investment. So Joe gets hold of the balance sheet to look for this information. Now question is, to verify this information if Joe needs to look at balance sheet accounts, which accounts should Joe look at?