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Where to report certain securities

I’m getting confused remebering which type of security goes on the balance sheet, income statement, or OCI.

Unrealized G/L on AFS = OCI

Realized G/L always go to IS right?

Unrealized G/L on held for trading = I”m not sure?

Any clarification would be great, thanks!

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wichertj wrote:
I’m getting confused remebering which type of security goes on the balance sheet, income statement, or OCI.

All securities go on the balance sheet.

wichertj wrote:
Unrealized G/L on AFS = OCI

Yes.

wichertj wrote:
Realized G/L always go to IS right?

Yes.

wichertj wrote:
Unrealized G/L on held for trading = I”m not sure?

Income statement.

Same for held-to-maturity.

wichertj wrote:
Any clarification would be great, thanks!

You’re welcome.

I hope that that was enough.

Simplify the complicated side; don't complify the simplicated side.

Financial Exam Help 123: The place to get help for the CFA® exams
http://financialexamhelp123.com/

Thanks!

My pleasure.

Simplify the complicated side; don't complify the simplicated side.

Financial Exam Help 123: The place to get help for the CFA® exams
http://financialexamhelp123.com/