Other Comprehensive includes.... - NOTES

Under both U.S. GAAP and IFRS the unrealized gains and losses arising from carrying available-for-sale securities at market value are reported in equity as part of accumulated other comprehensive income.

US GAAP - other comprehensive Income IFRS -> Direct to Equity, which is a part of the OCI.

This is on the BS right? Trading Securities unrealized values occur on the income statement, not available for sale right?

yes that is correct.