问题如下：
For financial assets classified as available for sale, how are unrealized gains and losses reflected in shareholders’ equity?
选项：
A.They are not recognized.
B.They flow through retained earnings.
C.They are a component of accumulated other comprehensive income.
解释：
C is correct.
For financial assets classified as available for sale, unrealized gains and losses are not recorded on the income statement and instead are part of other comprehensive income. Accumulated other comprehensive income is a component of Shareholders’ equity.
解析：对于available for sale资产，unrealized gains/losses是通过OCI确认在equity中。对于held to maturity资产，不按fair value调整，所以不确认unrealized gains/losses。对于trading securities，unrealized gains/losses报告在I/S中。
老师 trading securities 怎么理解？
