Can anyone confirm these: 1. From HTM and AFS to Trading, transferred at FMV, unrealized and realized g/l go into I/S. 2. From HTM to AFS, transferred at FMV, realized g/s go into I/S, unrealized go into b/s. 3. From AFS to HTM, transferred at FMV, unrealized g/l go into debt for amortization, realized go into I/S. I am not sure about the third one.
Book says for the third one unrealized g/l remains in EQUITY but must be amortized over the remaining life of the BOND.