Where to report certain securities

[wichertj]

I’m getting confused remebering which type of security goes on the balance sheet, income statement, or OCI.

Unrealized G/L on AFS = OCI

Realized G/L always go to IS right?

Unrealized G/L on held for trading = I"m not sure?

Any clarification would be great, thanks!

[S2000magician]

@wichertj

I’m getting confused remebering which type of security goes on the balance sheet, income statement, or OCI.

All securities go on the balance sheet.

@wichertj

Unrealized G/L on AFS = OCI

Yes.

@wichertj

Realized G/L always go to IS right?

Yes.

@wichertj

Unrealized G/L on held for trading = I"m not sure?

Income statement.

Same for held-to-maturity.

@wichertj

Any clarification would be great, thanks!

You’re welcome.

I hope that that was enough.

[wichertj]

Thanks!

[S2000magician]

My pleasure.