Unrealized Gains and Losses

In marketable securities accounting, unrealized gains and losses are those that are determined in the marking?to?market of the securities. If the unrealized gains and losses are for trading debt securities, the unrealized gains and losses are treated as realized gains and losses and included in income. If the unrealized gains and losses are for available?for?sale debt securities, the unrealized gains and losses are included in other comprehensive income. Equity securities are generally reported at fair value through net income (FVTNI). Unrealized holding gains and losses on equity securities are included in earnings as they occur. See also trading debt securities and available-for-sale debt securities.