gain and loss in income statement

CFA Level II FRA
#1

Are the following gains and losses recognized as after tax or before tax in income statement:

  1. realized gains and losses of trading security and available for sale security.

  2. remeasurement gains and losses under Temporal Method.

  3. net purchasing power gains and losses.

  4. gains and sales from sales of property.

#2

I’d say these are BEFORE tax, but am not sure. Not accountant.