I understand that G/L for securities that are categorized as available for sale are recognized in ‘OCI’ (other comprehensive income). Why then, would a company include unrealized gains/losses in its cash flow statement under CFO?
it wouldnt, for an available-for-sale security. It would, however, for a trading security (unrealized gains and losses represent non-cash gains or losses that need to be added back to net income).
is this a brokerage/asset mgt firm by any chance?