For multinational options reading, the gains/losses is either on the Income Statement or on the Balance Sheet depending on temporal or current rate method.
For security sales of inter-corporate investments, is the security accounting by financial investment, equity or consolidation?
As others have noted, in multinational ops currency translation, where the G/L is recorded depends on the method of translation (current rate vs temporal) which is based on how integrated the sub is with the parent or not. Your question is more around the difference between intercorp investments and multinational ops - intercorp investments includes AFS securities (unrealized G/L in OCI) while multinational ops is focused specifically on subsidiaries in international markets that would consolidate into parent (so >50% ownership plus ability to influence). So different views on somewhat related topics