adjani.zhang

回复 2# dyzhang37

Available-for-sale:

1. The realized gains or losses are recognized in the income statement.

2. The unrealized gains and losses are excluded from the income statement and are reported as a separate component of stockholders' equity (in other comprehensive income).

3. When the securities are sold, the unrealized gains and losses are removed from
other comprehensive income, as they are now realized, and recognized in the
income statement.