Available for Sale = higher EQ account??

I just want to confirm i have this straight. So if *unrealized g/l go into comprehensive income under EQUITY. Does this mean that ROE will be higher than if you classify as Held to maturity or trading? balance sheet accounts would just be higher since you’re classifying it as FMV instead of cost in held to maturity.

If there is unrealized gain ROE (Avail. for trading)